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红豆股份(600400)公告正文

红豆股份:2012年半年度报告

公告日期:2012-08-03

江苏红豆实业股份有限公司
         600400
    2012 年半年度报告江苏红豆实业股份有限公司 2012 年半年度报告
                                                               目录
    一、   重要提示 ................................................................................................................................ 2
    二、   公司基本情况 ........................................................................................................................ 2
    三、   股本变动及股东情况............................................................................................................. 4
    四、   董事、监事和高级管理人员情况......................................................................................... 6
    五、   董事会报告 ............................................................................................................................ 6
    六、   重要事项 .............................................................................................................................. 11
    七、   财务会计报告(未经审计)............................................................................................... 18
    八、   备查文件目录 ...................................................................................................................... 39江苏红豆实业股份有限公司 2012 年半年度报告一、 重要提示(一) 本公司董事会、监事会及其董事、监事、高级管理人员保证本报告所载资料不存在任何虚假记载、误导性陈述或者重大遗漏,并对其内容的真实性、准确性和完整性承担个别及连带责任。(二) 公司全体董事出席董事会会议。(三) 公司半年度财务报告未经审计。(四)
    公司负责人姓名                                    周鸣江
    主管会计工作负责人姓名                            蒋志郁
    会计机构负责人(会计主管人员)姓名                蒋志郁公司负责人周鸣江、主管会计工作负责人蒋志郁及会计机构负责人(会计主管人员)蒋志郁声明:保证本半年度报告中财务报告的真实、完整。(五) 是否存在被控股股东及其关联方非经营性占用资金情况?否(六) 是否存在违反规定决策程序对外提供担保的情况?否二、 公司基本情况(一) 公司信息
    公司的法定中文名称                                 江苏红豆实业股份有限公司
    公司的法定中文名称缩写                             红豆股份
    公司的法定英文名称                                 Jiangsu Hongdou Industrial Co.,LTD
    公司法定代表人                                     周鸣江(二) 联系人和联系方式
                                             董事会秘书                      证券事务代表
    姓名                              孟晓平                           王辉
    联系地址                          江苏省无锡市锡山区港下           江苏省无锡市锡山区港下
    电话                              0510-66868422                    0510-66868278
    传真                              0510-88350139                    0510-88350139
    电子信箱                          hongdou@hongdou.com              hongdou@hongdou.com(三) 基本情况简介
    注册地址                                           江苏省无锡市锡山区港下江苏红豆实业股份有限公司 2012 年半年度报告
    注册地址的邮政编码                                        214199
    办公地址                                                  江苏省无锡市锡山区港下
    办公地址的邮政编码                                        214199
    公司国际互联网网址                                        www.hongdou.com.cn
    电子信箱                                                  hongdou@hongdou.com(四) 信息披露及备置地点
    公司选定的信息披露报纸名称                                上海证券报
    登载半年度报告的中国证监会指定网站的网址                  www.sse.com.cn
    公司半年度报告备置地点                                    公司证券投资部(五) 公司股票简况
                                              公司股票简况
    股票种类          股票上市交易所              股票简称                股票代码         变更前股票简称
    A股                  上海证券交易所         红豆股份                 600400(六) 主要财务数据和指标1、 主要会计数据和财务指标
                                                                                单位:元 币种:人民币
                                                                                         本报告期末比上年度
                                   本报告期末                       上年度期末
                                                                                             期末增减(%)
    总资产                             6,480,109,903.67                6,083,918,835.63                     6.51
    所有者权益(或股东权益)           1,345,272,404.69                1,338,341,745.84                     0.52归属于上市公司股东的每
                                                    2.40                         2.39                    0.42股净资产(元/股)
                                                                                         本报告期比上年同期
                               报告期(1-6 月)                     上年同期
                                                                                               增减(%)
    营业利润                               13,158,959.62                 30,743,694.09                    -57.20
    利润总额                               13,467,825.67                 26,704,732.12                    -49.57归属于上市公司股东的净
                                        18,138,651.65                 17,229,003.46                      5.28利润归属于上市公司股东的扣
                                        17,898,177.07                 18,584,742.92                     -3.69除非经常性损益的净利润
    基本每股收益(元)                                   0.03                         0.03                      0扣除非经常性损益后的基
                                                    0.03                         0.03                      0本每股收益(元)
    稀释每股收益(元)                                   0.03                         0.03                      0加权平均净资产收益率
                                                    1.35                         1.29      增加 0.06 个百分点(%)经营活动产生的现金流量
                                       -73,934,094.25                -530,689,354.40                  不适用净额
    每股经营活动产生的现金                         -0.132                           -0.95                不适用江苏红豆实业股份有限公司 2012 年半年度报告流量净额(元)2、 非经常性损益项目和金额
                                                                    单位:元 币种:人民币
                  非经常性损益项目                                             金额
    非流动资产处置损益                                                                              70,086.25计入当期损益的政府补助,但与公司正常经营业务密
    切相关,符合国家政策规定、按照一定标准定额或定                                              600,666.67量持续享受的政府补助除外
    除上述各项之外的其他营业外收入和支出                                                       -361,886.87
    所得税影响额                                                                                -42,524.78
    少数股东权益影响额(税后)                                                                  -25,866.69
                           合计                                                              240,474.58三、 股本变动及股东情况(一) 股份变动情况表
    报告期内,公司股份总数及股本结构未发生变化。(二) 股东和实际控制人情况1、 股东数量和持股情况
                                                                                      单位:股
    报告期末股东总数                                                                                54,162 户
                                          前十名股东持股情况
                     股
                                                                    持有有限
                     东     持股比                       报告期内                质押或冻结的股份数
    股东名称                             持股总数                   售条件股
                     性     例(%)                          增减                          量
                                                                      份数量
                     质
                      境
                      内
                      非红豆集团有限公
                      国      46.95      263,082,890            0          0     质押     261,968,800司
                      有
                      法
                      人
                      境
                      内
    周海江               自          1.00       5,604,071          0          0                           0
                      然
                      人中国建设银行股
                      未
    份有限公司-华                   0.89       4,999,991                     0                           0
                      知夏盛世精选股票江苏红豆实业股份有限公司 2012 年半年度报告型证券投资基金中国建设银行-
    华夏优势增长股       未
                               0.89          4,999,983                       0                       0
    票型证券投资基       知金
                      境
                      内
    滕云                 自       0.30          1,685,773                       0                       0
                      然
                      人
                      境
                      内
    熊宽亮               自       0.19          1,073,500                       0                       0
                      然
                      人
                      境
                      内
                      非兴华证券投资基
                      国       0.18          1,000,000                       0                       0金
                      有
                      法
                      人
                      境
                      内
    周建安               自       0.15           820,100       20,100           0                       0
                      然
                      人
                      境
                      内
                      非上海中宏实业有
                      国       0.15           819,540             0          0                       0限公司
                      有
                      法
                      人
                      境
                      内
    祝深皓               自       0.14           772,200                        0                       0
                      然
                      人
                                      前十名无限售条件股东持股情况
          股东名称             持有无限售条件股份的数量                     股份种类及数量
    红豆集团有限公司                                   263,082,890   人民币普通股               263,082,890
    周海江                                               5,604,071   人民币普通股                 5,604,071江苏红豆实业股份有限公司 2012 年半年度报告中国建设银行股份有限公
    司-华夏盛世精选股票型                          4,999,991   人民币普通股          4,999,991证券投资基金中国建设银行-华夏优势
                                                 4,999,983   人民币普通股          4,999,983增长股票型证券投资基金
    滕云                                            1,685,773   人民币普通股          1,685,773
    熊宽亮                                          1,073,500   人民币普通股          1,073,500
    兴华证券投资基金                                1,000,000   人民币普通股          1,000,000
    周建安                                           820,100    人民币普通股            820,100
    上海中宏实业有限公司                             819,540    人民币普通股            819,540
    祝深皓                                           772,200    人民币普通股            772,200
                               上述股东中,除周海江先生担任红豆集团有限公司总裁、周鸣江担任上述股东关联关系或一致
                               红豆集团有限公司董事局副主席外,未发现其他法人股存在关联关系,行动的说明
                               流通股股东未知是否存在关联关系或一致行动。2、 控股股东及实际控制人变更情况
    本报告期内公司控股股东及实际控制人没有发生变更。四、 董事、监事和高级管理人员情况(一) 董事、监事和高级管理人员持股变动
    报告期内公司董事、监事、高级管理人员持股未发生变化。(二) 新聘或解聘公司董事、监事、高级管理人员的情况
    本报告期内公司无新聘或解聘公司董事、监事、高级管理人员的情况。五、 董事会报告(一) 报告期内整体经营情况的讨论与分析1、经营情况2012 年上半年,面对国际市场需求低迷,世界经济增长放缓、人民币升值、原材料价格较大波动、劳动力成本上涨等不利因素,公司积极推进卓越绩效,强化内部管理,严格控制各项费用。今年是公司的提升年,公司紧紧围绕重点发展男装业务,围绕品牌、专业化、卓越绩效三大提升开展各项工作。在品牌提升方面,公司通过对门店拓展手册、运营手册、形象手册、人事管理手册的修订、完善,使门店形象得到了进一步的统一、提升;同时,通过执行硬性广告、主题报道、开展重大节假日促销、公关活动,继续提高品牌知名度和美誉度。在专业化提升方面,一方面围绕组织专业化,公司建立了以门店为核心的服务性组织,使组织结构更加扁平化,分工更加专业化,工作效率得到了很大提升;另一方面在人才专业化方面,公司坚持以门店为核心的专业人才配备,着重店长培训,完善岗位职责,健全考核体系,提升团队绩效。在卓越绩效提升方面,继续对现场管理、客户关系管理、研发管理三大管理的提升,以指导企业不断创新和提高管控水平。报告期内,公司拓宽营销渠道,涉足电子商务运作,以天猫商城、京东商城为主要销售平台,着力打造、提升店铺形象,完善售后服务。江苏红豆实业股份有限公司 2012 年半年度报告报告期内,公司大力推进团购业务,依靠红豆品牌影响力以及"中国职业装十大品牌"荣誉称号,大力拓展职业装市场份额,多渠道参与职业装招投标活动,实现团购业务稳健发展。报告期内,公司控股子公司无锡红豆置业有限公司镇江西荷花塘项目、无锡九棉地块项目、红豆广场项目开始预销售,实现预销售 61303.83 万元。因受国家宏观调控及开发周期影响,报告期内红豆置业实现主营业务收入 15638.66 万元,较去年同期下降 46.28%。报告期内,公司第五届董事会第八次会议审议通过了《内部控制规范实施工作方案》,按照财政部等五部委联合发布的《企业内部控制基本规范》及其配套指引,启动了公司内部控制规范建设工作,并聘请江苏公证天业会计师事务所有限公司为公司内控审计单位。报告期内,公司实现主营业务收入 77334.35 万元,较去年同期增长 4.13%,实现归属母公司所有者的净利润 1813.87 万元,较去年同期增长 5.28%。2、公司下半年经营计划(1)核心发展男装连锁专卖建设。严格按照战略布局拓展开店,重点推进门店标准化工作,加强运营及商品管控,提高单店业绩。(2)重点发展职业装团购业务。利用公司品牌、资源优势,大力推进职业装团购业务开展,做好团购职业装市场的系统性布局。重点打造北京办事处,辐射各省联络处,发挥办事处优势,做大业务。(3)快速做大电子商务渠道,壮大队伍,规划营销方案,整合电子商务产品。(4)提升专业人才管理。引进、培育专业人才,着力打造店长、职业店长、营业主管三支队伍。完善岗位职责,健全考核体系,提升团队绩效。(5)提升卓越绩效管理,强化卓越绩效管理项的执行与改善,提高工作效率。(6)加快开发节奏,加快现有项目的销售速度,加速销售回款,减轻资金成本压力。(7)切实做好公司内部控制规范实施工作,提高公司经营管理水平和风险防范能力。(二) 公司主营业务及其经营状况1、 主营业务分行业、产品情况表
                                                                     单位:元 币种:人民币
                                                 营业利润
                                                             营业收入    营业成本    营业利润率比
    分行业或                                          率
                营业收入          营业成本                   比上年同    比上年同    上年同期增减分产品
                                                             期增减(%)   期增减(%)       (%)
                                                   (%)分行业
                                                                                     增加 7.67 个百
    服装         466,319,626.50   305,342,630.95        34.52       46.04       30.72
                                                                                               分点
    毛线纱线                                                                            增加 0.54 个百
               97,653,121.21    78,686,713.06        19.42       59.26       58.20
    及印染                                                                                        分点
                                                                                      减少 16.76 个
    棉纺          52,984,148.90    60,197,365.29       -13.61      -20.25       -6.45
                                                                                            百分点
                                                                                      减少 10.18 个
    房地产       156,386,558.45   116,827,821.68        25.30      -46.28      -37.80
                                                                                            百分点分产品
                                                                                     增加 0.64 个百
    西服         150,649,293.66   112,375,772.28        25.41       36.64       35.48
                                                                                               分点
    羊毛衫        28,634,277.94    21,425,971.47        25.17       97.98       85.66   增加 4.96 个百江苏红豆实业股份有限公司 2012 年半年度报告
                                                                                                    分点
                                                                                           减少 0.06 个百
    衬衫          98,718,808.12      74,790,428.54          24.24        41.42        41.52
                                                                                                     分点
    毛线纱线                                                                                  增加 0.54 个百
               97,653,121.21      78,686,713.06          19.42        59.26        58.20
    及印染                                                                                              分点
                                                                                           增加 0.45 个百
    T恤           29,136,488.04      19,649,845.94          32.56        87.31        86.07
                                                                                                     分点
                                                                                            增加 19.17 个
    休闲         159,180,758.74      77,100,612.72          51.56        52.18         9.02
                                                                                                  百分点
                                                                                            减少 16.76 个
    棉纺          52,984,148.90      60,197,365.29         -13.61        -20.25       -6.45
                                                                                                  百分点
                                                                                            减少 10.18 个
    房地产       156,386,558.45     116,827,821.68          25.30        -46.28      -37.80
                                                                                                  百分点其中:报告期内上市公司向控股股东及其子公司销售产品和提供劳务的关联交易总金额4,936.42 万元。2、 主营业务分地区情况
                                                                            单位:元 币种:人民币
           地区                         营业收入                           营业收入比上年增减(%)
    东北                                             38,136,916.79                                      0.56
    华东                                        519,276,094.89                                         -1.27
    华北                                             59,422,449.20                                    38.40
    中南                                             28,862,769.91                                    22.27
    西南                                             24,021,338.05                                      1.07
    华南                                             28,827,515.12                                    41.46
    西北                                             19,928,734.28                                     -8.49
    出口                                             54,867,636.82                                    18.463、 资产构成情况变动原因分析会计项
               2012-6-30            2011-12-31             增减比例                  变动原因
    目
    应收票                                                                     主要是减少的银行承兑汇票结
               11,202,800.00        17,240,000.00                 -35.02
    据                                                                         算货款所致
    应收账                                                                     主要是母公司新增团购业务铁
              392,982,697.31       287,600,034.10                  36.64
    款                                                                         路制服所致
    预付账                                                                     主要是控股子公司无锡红豆置
              194,936,495.16        87,776,765.85                 122.08
    款                                                                         业有限公司预付工程款所致
    应收利                                                                     主要是母公司增加的债券保证
                  8,383,300.00        2,083,300.00                302.40
    息                                                                         金定期存款利息所致
    在建工                                                                     主要是母公司增加的物流基地
               40,701,695.07        24,839,163.23                  63.86
    程                                                                         工程款所致江苏红豆实业股份有限公司 2012 年半年度报告
    应付票                                                                   主要是母公司减少商业承兑汇
                18,737,139.00       28,284,245.60              -33.75
    据                                                                       票结算货款所致
                                                                          主要是控股子公司无锡红豆置
    预收账                                                                   业有限公司红豆广场原苏家塘
               613,038,275.81      350,261,002.49               75.02
    款                                                                       地块、昆达球厂地块及镇江市
                                                                          江南府邸项目预售房款所致
    应交税                                                                   主要是预缴营业税、企业所得
               -40,286,242.50        7,711,887.93
    费                                                                       税及土地增值税所致一年内
    到期的                                                                   主要是一年期的长期借款归还
               115,600,000.00      213,111,200.00              -45.76
    非流动                                                                   所致负债4、 利润构成情况变动原因分析
    会计
              2012-6-30            2011-6-30            增减比例                   变动原因
    项目财 务
               60,663,223.53       42,333,902.39               43.30     主要是借款增加所致费用
    资 产                                                                   主要是控股子公司无锡红豆棉
    减 值           -469,951.97       -4,475,341.32                         纺有限公司销售库存冲回存货
    损失                                                                    跌价准备所致
                                                                         主要是增加的红豆集团财务有投 资
               10,939,849.89        5,698,741.73               91.97     限公司及阿福农村小额贷款有收益
                                                                         限公司的投资收益所致营 业
                                                                         主要是母公司减少往来核销款
    外 收          1,043,253.87        2,258,288.17              -53.80
                                                                         所致入营 业
                                                                         主要是减少的控股子公司红豆
    外 支           734,387.82         6,297,250.14              -88.34
                                                                         置业公司捐赠支出所致出5、 现金流量构成情况变动原因分析
                                                     增减
    会计项目        2012-6-30         2011-6-30                                变动原因
                                                     比例
    经营活动产                                                 主要是控股子公司无锡红豆置业有限公司
    生的现金流      -73,934,094.25    -530,689,354.40          红豆广场项目及镇江市江南府邸项目预售
    量净额                                                     房款收回资金所致6、 参股公司经营情况(适用投资收益占净利润 10%以上的情况)
                                                                        单位:万元 币种:人民币
                                                              参股公司贡献的投      占上市公司净利润
    公司名称            经营范围               净利润
                                                                  资收益                的比重(%)江苏红豆实业股份有限公司 2012 年半年度报告
                    对成员单位办理
                    财务和融资顾
                    问、信用鉴证及
                    相关的咨询、代
                    理业务;协助成
                    员单位实现交易
                    款项的收付;经
                    批准的保险代理
                    业务;对成员单
                    位提供担保;办
                    理成员单位之间
                    的委托贷款及委
                    托投资;对成员红豆集团财务有
                    单位办理票据承                2,102.76     651.85              35.94限公司
                    兑与贴现;办理
                    成员单位之间的
                    内部转帐结算及
                    相应的结算、清
                    算方案设计;吸
                    收成员单位的存
                    款;对成员单位
                    办理贷款及融资
                    租赁;从事同业
                    拆借;承销成员
                    单位的企业债
                    券;对金融机构
                    的股权投资。
                    为面向“三农”
    无锡市锡山区阿     发放小额贷款,
    福农村小额贷款     提供担保以及经                1,768.52     442.13              24.38
    有限公司           省主管部门批准
                    的其他业务。7、 公司在经营中出现的问题与困难2012 年上半年,国内宏观经济走向起伏波动,同时劳动力、原材料等企业要素成本始终在高位运行,使得公司盈利水平的提升面临巨大挑战。此外,房地产调控依然持续,市场观望状态不减,房地产市场仍旧处于低潮期,使得公司房地产业务面临诸多挑战。公司将密切关注宏观经济形势变化,科学分析市场态势和政策走向,加强对公司、子公司的管控与监督,加强成本费用控制,平稳有序推进公司业务发展。(三) 公司投资情况1、 募集资金使用情况
    报告期内,公司无募集资金或前期募集资金使用到本期的情况。江苏红豆实业股份有限公司 2012 年半年度报告2、 非募集资金项目情况
      报告期内,公司无非募集资金投资项目。(四) 报告期内现金分红政策的制定及执行情况为进一步提高对股东的合理投资回报,按照中国证监会《关于进一步落实上市公司现金分红有关事项的通知》的要求,公司第五届董事会第十一次会议及 2012 年第二次临时股东大会审议通过了《关于修改<公司章程>相关条款的议案》,对公司利润分配政策、利润分配决策程序等相关政策进行了修订完善(详见公司分别于 2012 年 7 月 17 日、8 月 2 日在《上海证券报》及上海证券交易所网站披露的相关公告)。六、 重要事项(一) 公司治理的情况报告期内,公司按照《公司法》、《证券法》、《上市公司治理准则》、《上海证券交易所股票上市规则》等法律法规的要求规范运作。为加强公司内部控制体系建设,贯彻实施财政部等五部委联合发布的《企业内部控制基本规范》及其配套指引,公司结合实际情况,制定内部控制实施方案,并聘请咨询机构协助推进。按照中国证监会《关于进一步落实上市公司现金分红有关事项的通知》的要求修改了《公司章程》,对公司利润分配政策、利润分配决策程序等相关政策进行了修订完善,进一步完善了公司法人治理结构,公司法人治理情况符合中国证监会的有关要求。(二) 报告期实施的利润分配方案执行情况公司 2011 年度利润分配方案以 2011 年度末总股本 560399640 股为基数,向全体股东每 10股派发现金红利 0.20 元(含税),此次利润分配方案的股权登记日为 2012 年 5 月 18 日,除息日为 2012 年 5 月 21 日,现金红利发放日为 2012 年 5 月 25 日。(三) 重大诉讼仲裁事项
      本报告期公司无重大诉讼、仲裁事项。(四) 破产重整相关事项
      本报告期公司无破产重整相关事项。(五) 公司持有其他上市公司股权、参股金融企业股权情况1、 持有非上市金融企业股权情况
    所                                                                                            会
                                      占该
    持                                                                                            计   股
                                      公司                                     报告期所有
    对    最初投资成本      持有数量              期末账面价值    报告期损益                      核   份
                                      股权                                     者权益变动
    象      (元)            (股)                (元)          (元)                        算   来
                                      比例                                       (元)
    名                                                                                            科   源
                                      (%)
    称                                                                                            目
    红                                                                                            长   出
       157,000,000.00   155,000,000      31   177,034,625.24   21,027,574.90   21,027,574.90
    豆                                                                                            期   资江苏红豆实业股份有限公司 2012 年半年度报告
    集                                                                                               股
    团                                                                                               权
    财                                                                                               投
    务                                                                                               资有限公司无锡市锡山区
    阿                                                                                               长
    福                                                                                               期
    农                                                                                               股    出
         75,000,000.00     75,000,000       25    88,050,721.06   17,685,206.69   14,836,526.37
    村                                                                                               权    资
    小                                                                                               投
    额                                                                                               资贷款有限公司合
      232,000,000.00      230,000,000   /        265,085,346.30   38,712,781.59   35,864,101.27   /      /计(六) 报告期内公司收购及出售资产、吸收合并事项
    本报告期公司无收购及出售资产、吸收合并事项。(七) 报告期内公司重大关联交易事项1、 与日常经营相关的关联交易
                                                                       单位:万元 币种:人民币
                                                                                                      交易
                                                                       占同                           价格
                                        关联                           类交       关联                与市
    关联                   关联   关联                  关联                                市场
             关联                       交易                 关联交    易金       交易                场参
    交易                   交易   交易                  交易
             关系                       定价                 易金额    额的       结算                考价
    方                   类型   内容                  价格                                价格
                                        原则                           比例       方式                格差
                                                                       (%)                            异较
                                                                                                      大的江苏红豆实业股份有限公司 2012 年半年度报告
                                                                           原因江 苏红 豆
          股 东
    国 际             购 买     加 工
          的 子                       市价         296.19    0.59   货币
    发 展             商品      费
          公司有 限公司红 豆集 团
    无 锡    股 东
                   购 买
    南 国    的 子              电、汽   市价        1,444.07   2.90   货币
                   商品
    企 业    公司有 限公司红 豆集 团
                             服装、
    无 锡    股 东
                   购 买     原 料
    南 国    的 子                     市价           272.00    0.55   货币
                   商品      及 加
    企 业    公司
                             工费有 限公司红 豆集 团
          股 东
    公 司             购 买     服装、
          的 子                     市价          1,164.54   2.34   货币
    远 东             商品      原料
          公司有 限公司无 锡
    红 豆                       服装、
          股 东
    居 家             购 买     原料、
          的 子                     市价           179.07    0.36   货币
    服 饰             商品      加 工
          公司
    有 限                       费公司红 豆集 团
                             服装、
    无 锡    股 东
                   购 买     加 工
    长 江    的 子                     市价           504.92    1.01   货币
                   商品      费、原
    实 业    公司
                             料有 限公司红 豆
    集 团    控 股    购 买
                             原料     市价          22.10    0.04   货币
    有 限    股东     商品公司江苏红豆实业股份有限公司 2012 年半年度报告红 豆
    集 团     控 股   销 售
                             服装     市价          74.67    0.09   货币
    有 限     股东    商品公司江 苏
                             服装、红 豆
           股 东             原料、
    国 际             销 售
           的 子             加 工 市价            510.44    0.66   货币
    发 展             商品
           公司              费、水有 限
                             费公司红 豆
    集 团                       服装、
    无 锡     股 东             原料、
                   销 售
    南 国     的 子             加 工 市价            481.55    0.62   货币
                   商品
    企 业     公司              费、水
    有 限                       费公司红 豆
    集 团                       服装、
    无 锡     股 东             原料、
                   销 售
    长 江     的 子             加 工 市价             60.30    0.08   货币
                   商品
    实 业     公司              费、水
    有 限                       费公司无 锡
                             服装、红 豆
           股 东             原料、
    居 家             销 售
           的 子             加 工 市价            439.38    0.57   货币
    服 饰             商品
           公司              费、水有 限
                             费公司
    江   苏
    红   豆
    杉   生   股 东
                   销 售     服装、
    物   科   的 子                    市价             8.73    0.01   货币
                   商品      水费
    技   有   公司
    限   公司江 苏通 用
           股 东
    科 技             销 售     服装、
           的 子                    市价           641.50    0.83   货币
    股 份             商品      水费
           公司有 限公司
    无 锡     股 东   销 售     原料                 2,058.04   2.66   货币江苏红豆实业股份有限公司 2012 年半年度报告
    纺    织   的 子   商品
    材    料   公司
    交    易
    所    有
    限    公司红 豆集 团
            股 东              服装、
    公 司              销 售
            的 子              加 工 市价                         4.21      0.01   货币
    远 东              商品
            公司               费有 限公司无 锡
    红 顶      股 东              服装、
                    销 售
    服 饰      的 子              加 工 市价                    657.60         0.85   货币
                    商品
    有 限      公司               费公司
                合计                     /         /       8,819.31                    /    /          /日常经营所需无2、 关联债权债务往来
                                                                          单位:元 币种:人民币
                                         向关联方提供资金                    关联方向上市公司提供资金
      关联方        关联关系
                                     发生额                余额               发生额            余额无锡红豆置
                控股子公司        -40,756,471.68       303,668,018.14业有限公司无锡红贝服
    饰有限责任     控股子公司        21,147,139.00        119,718,501.63公司无锡红豆棉
                控股子公司        14,449,149.48         25,943,151.53纺有限公司无锡后墅污
    水处理有限     全资子公司           340,600.00          3,776,125.91公司红豆集团有
                控股股东             352,818.48          3,820,997.31限公司无锡市红格
    服饰有限责     股东的子公司       -2,837,349.52                   0.00任公司无锡红顶服
                股东的子公司        1,193,909.23         4,844,744.18饰有限公司
    江苏红豆杉     股东的子公司           -1,856.00                   0.00江苏红豆实业股份有限公司 2012 年半年度报告生物科技有限公司江苏通用科
    技股份有限      股东的子公司           2,127.20        40,579.20公司红豆集团无
    锡南国企业      股东的子公司       4,902,905.52      793,608.25有限公司红豆集团公
    司远东有限      股东的子公司                                         6,297,988.00      6,929,559.48公司江苏红豆国
    际发展有限      股东的子公司                                       146,198,749.24   1,325,417,417.87公司
               合计                -1,207,028.29   462,605,726.15   152,496,737.24   1,332,346,977.35报告期内公司向控股股东及
    其子公司提供资金的发生额                                                               -1,207,028.29(元)公司向控股股东及其子公司
                                                                                      462,605,726.15提供资金的余额(元)
    关联债权债务形成原因             日常经营所需关联债权债务对公司经营成
                                  无果及财务状况的影响(八) 重大合同及其履行情况1、 为公司带来的利润达到公司本期利润总额 10%以上(含 10%)的托管、承包、租赁事项(1) 托管情况
    本报告期公司无托管事项。(2) 承包情况
    本报告期公司无承包事项。(3) 租赁情况
    本报告期公司无租赁事项。2、 担保情况
    本报告期公司无担保事项。3、 委托理财及委托贷款情况(1) 委托理财情况
    本报告期公司无委托理财事项。江苏红豆实业股份有限公司 2012 年半年度报告(2) 委托贷款情况
    本报告期公司无委托贷款事项。4、 其他重大合同
    本报告期公司无其他重大合同。(九) 承诺事项履行情况1、 本报告期或持续到报告期内,上市公司、控投股东及实际控制人没有承诺事项。(十) 聘任、解聘会计师事务所情况
    是否改聘会计师事务所:                              否
                                                                         现聘任
    境内会计师事务所名称                                江苏公证天业会计师事务所有限公司
    境内会计师事务所审计年限                            一年(十一) 上市公司及其董事、监事、高级管理人员、公司股东、实际控制人处罚及整改情况
    本报告期公司及其董事、监事、高级管理人员、公司股东、实际控制人均未受中国证监会的稽查、行政处罚、通报批评及证券交易所的公开谴责。(十二) 其他重大事项的说明
    本报告期公司无其他重大事项。(十三) 信息披露索引
        事项           刊载的报刊名称及版面         刊载日期         刊载的互联网网站及检索路径
                                                  2012 年 3 月 10
    2011 年度报告摘要     上海证券报 15 版                             www.sse.com.cn
                                                  日
    第五届董事会第七                                 2012 年 3 月 10
                       上海证券报 15 版                             www.sse.com.cn
    次会议决议公告                                   日
    第五届监事会第四                                 2012 年 3 月 10
                       上海证券报 15 版                             www.sse.com.cn
    次会议决议公告                                   日关于召开 2011 年度
                                                  2012 年 3 月 10
    股东大会通知的公      上海证券报 15 版                             www.sse.com.cn
                                                  日告关于预计 2012 年度
                                                  2012 年 3 月 10
    日常关联交易的公      上海证券报 15 版                             www.sse.com.cn
                                                  日告
                                                  2012 年 3 月 10
    关联交易公告          上海证券报 15 版                             www.sse.com.cn
                                                  日
    2011 年度股东大会                                2012 年 4 月 6
                       上海证券报 B45 版                            www.sse.com.cn
    决议公告                                         日
    股票交易异常波动      上海证券报 B90 版          2012 年 4 月 10   www.sse.com.cn江苏红豆实业股份有限公司 2012 年半年度报告
    公告                                             日
    2011 年度利润分配                                2012 年 5 月 11
                       上海证券报 B12 版                            www.sse.com.cn
    方案实施公告                                     日关于控股子公司名
                                                  2012 年 6 月 9
    称、经营范围及营      上海证券报 32 版                             www.sse.com.cn
                                                  日业期限变更的公告
    第五届董事会第十                                 2012 年 6 月 19
                       上海证券报 B31 版                            www.sse.com.cn
    次会议决议公告                                   日关于召开 2012 年第
                                                  2012 年 6 月 19
    一次临时股东大会      上海证券报 B31 版                            www.sse.com.cn
                                                  日通知的公告
                                                  2012 年 6 月 22
    股权质押公告          上海证券报 35 版                             www.sse.com.cn
                                                  日七、 财务会计报告(未经审计)(一) 财务报表
                                  合并资产负债表
                                 2012 年 6 月 30 日编制单位:江苏红豆实业股份有限公司
                                                                          单位:元 币种:人民币
            项目               附注                期末余额                         年初余额流动资产:
    货币资金                                           408,741,244.92                  426,065,156.77
    结算备付金
    拆出资金
    交易性金融资产
    应收票据                                            11,202,800.00                   17,240,000.00
    应收账款                                           392,982,697.31                  287,600,034.10
    预付款项                                           194,936,495.16                   87,776,765.85
    应收保费
    应收分保账款
    应收分保合同准备金
    应收利息                                             8,383,300.00                    2,083,300.00
    应收股利
    其他应收款                                          18,370,157.12                   16,451,267.70
    买入返售金融资产
    存货                                              3,840,237,543.62                3,636,586,653.17江苏红豆实业股份有限公司 2012 年半年度报告
    一年内到期的非流动资产
    其他流动资产
        流动资产合计                              4,874,854,238.13   4,473,803,177.59非流动资产:
    发放委托贷款及垫款
    可供出售金融资产
    持有至到期投资
    长期应收款
    长期股权投资                                  273,585,346.30     262,645,496.41
    投资性房地产                                  581,977,866.76     590,306,271.68
    固定资产                                      533,413,520.87     553,773,407.96
    在建工程                                       40,701,695.07      24,839,163.23
    工程物资
    固定资产清理
    生产性生物资产
    油气资产
    无形资产                                      114,920,604.53     117,334,834.59
    开发支出
    商誉
    长期待摊费用                                   56,956,854.74      57,497,019.25
    递延所得税资产                                  3,699,777.27       3,719,464.92
    其他非流动资产
        非流动资产合计                            1,605,255,665.54   1,610,115,658.04
          资产总计                                6,480,109,903.67   6,083,918,835.63流动负债:
    短期借款                                      583,000,000.00     553,000,000.00
    向中央银行借款
    吸收存款及同业存放
    拆入资金
    交易性金融负债
    应付票据                                       18,737,139.00      28,284,245.60
    应付账款                                      391,743,313.03     431,341,647.01
    预收款项                                      613,038,275.81     350,261,002.49
    卖出回购金融资产款
    应付手续费及佣金江苏红豆实业股份有限公司 2012 年半年度报告
    应付职工薪酬                                   14,756,271.65      14,999,324.40
    应交税费                                       -40,286,242.50       7,711,887.93
    应付利息                                        1,280,000.00       1,280,000.00
    应付股利
    其他应付款                                   1,502,921,324.98   1,337,899,131.18
    应付分保账款
    保险合同准备金
    代理买卖证券款
    代理承销证券款
    一年内到期的非流动
                                                   115,600,000.00     213,111,200.00负债
    其他流动负债
        流动负债合计                              3,200,790,081.97   2,937,888,438.61非流动负债:
    长期借款                                     1,131,400,000.00   1,011,800,000.00
    应付债券                                      515,228,333.33     499,428,333.33
    长期应付款
    专项应付款
    预计负债
    递延所得税负债
    其他非流动负债                                  5,843,220.41       5,904,887.08
        非流动负债合计                            1,652,471,553.74   1,517,133,220.41
          负债合计                                4,853,261,635.71   4,455,021,659.02所有者权益(或股东权益):
    实收资本(或股本)                            560,399,640.00     560,399,640.00
    资本公积                                      246,755,042.94     246,755,042.94
    减:库存股
    专项储备
    盈余公积                                       99,905,850.48      99,905,850.48
    一般风险准备
    未分配利润                                    438,211,871.27     431,281,212.42
    外币报表折算差额
    归属于母公司所有者
                                                  1,345,272,404.69   1,338,341,745.84权益合计
    少数股东权益                                  281,575,863.27     290,555,430.77江苏红豆实业股份有限公司 2012 年半年度报告
          所有者权益合计                            1,626,848,267.96                1,628,897,176.61
        负债和所有者权益
                                                    6,480,109,903.67                6,083,918,835.63总计法定代表人:周鸣江 主管会计工作负责人:蒋志郁 会计机构负责人:蒋志郁
                               母公司资产负债表
                                 2012 年 6 月 30 日编制单位:江苏红豆实业股份有限公司
                                                                       单位:元 币种:人民币
            项目               附注               期末余额                       年初余额流动资产:
    货币资金                                         289,182,389.77                 304,607,714.34
    交易性金融资产
    应收票据                                           2,430,000.00                   7,870,000.00
    应收账款                                         272,463,684.55                 236,200,336.01
    预付款项                                          73,974,497.13                  50,949,631.01
    应收利息                                           8,383,300.00                   2,083,300.00
    应收股利
    其他应收款                                       437,122,503.02                 442,071,192.63
    存货                                             280,801,352.52                 326,840,041.56
    一年内到期的非流动资产
    其他流动资产
        流动资产合计                                1,364,357,726.99                1,370,622,215.55非流动资产:
    可供出售金融资产
    持有至到期投资
    长期应收款
    长期股权投资                                     774,334,329.69                 763,394,479.80
    投资性房地产
    固定资产                                         414,707,155.60                 426,212,522.23
    在建工程                                          40,701,695.07                  23,924,550.09
    工程物资
    固定资产清理
    生产性生物资产
    油气资产江苏红豆实业股份有限公司 2012 年半年度报告
    无形资产                                      114,904,757.81     117,315,741.14
    开发支出
    商誉
    长期待摊费用                                   36,863,415.02      31,975,732.84
    递延所得税资产                                  7,068,329.19       7,030,641.01
    其他非流动资产
        非流动资产合计                            1,388,579,682.38   1,369,853,667.11
          资产总计                                2,752,937,409.37   2,740,475,882.66流动负债:
    短期借款                                      563,000,000.00     511,000,000.00
    交易性金融负债
    应付票据                                       11,237,139.00      27,234,245.60
    应付账款                                       90,493,963.23     118,204,788.01
    预收款项                                       49,545,820.45      27,146,466.52
    应付职工薪酬                                   10,726,475.40      10,385,635.80
    应交税费                                       12,689,113.85      21,559,198.76
    应付利息                                        1,280,000.00       1,280,000.00
    应付股利
    其他应付款                                     12,087,967.34      12,938,304.14
    一年内到期的非流动
                                                   100,000,000.00     147,111,200.00负债
    其他流动负债
        流动负债合计                               851,060,479.27     876,859,838.83非流动负债:
    长期借款
    应付债券                                      515,228,333.33     499,428,333.33
    长期应付款
    专项应付款
    预计负债
    递延所得税负债
    其他非流动负债                                  3,058,333.33       3,120,000.00
        非流动负债合计                             518,286,666.66     502,548,333.33
          负债合计                                1,369,347,145.93   1,379,408,172.16所有者权益(或股东权益):
    实收资本(或股本)                            560,399,640.00     560,399,640.00江苏红豆实业股份有限公司 2012 年半年度报告
    资本公积                                            245,440,798.48                  245,440,798.48
    减:库存股
    专项储备
    盈余公积                                             99,905,850.48                   99,905,850.48
    一般风险准备
    未分配利润                                          477,843,974.48                  455,321,421.54所有者权益(或股东权益)
                                                        1,383,590,263.44                1,361,067,710.50合计
        负债和所有者权益
                                                        2,752,937,409.37                2,740,475,882.66(或股东权益)总计法定代表人:周鸣江 主管会计工作负责人:蒋志郁 会计机构负责人:蒋志郁
                                        合并利润表
                                      2012 年 1—6 月
                                                                           单位:元 币种:人民币
                  项目                       附注            本期金额                  上期金额
    一、营业总收入                                               773,343,455.06             742,659,283.95
    其中:营业收入                                           773,343,455.06             742,659,283.95
            利息收入
            已赚保费
            手续费及佣金收入
    二、营业总成本                                               771,124,345.33             717,614,331.59
    其中:营业成本                                           561,054,530.98             537,555,260.13
            利息支出
            手续费及佣金支出
            退保金
            赔付支出净额
            提取保险合同准备金净额
            保单红利支出
            分保费用
            营业税金及附加                                     17,596,382.06              24,281,539.70
            销售费用                                           76,090,717.16              60,746,417.64
            管理费用                                           56,189,443.57              57,172,553.05
            财务费用                                           60,663,223.53              42,333,902.39
            资产减值损失                                         -469,951.97               -4,475,341.32
    加:公允价值变动收益(损失以“-”号填列)江苏红豆实业股份有限公司 2012 年半年度报告
        投资收益(损失以“-”号填
                                                          10,939,849.89            5,698,741.73列)
          其中:对联营企业和合营企业的投资收益
        汇兑收益(损失以“-”号填列)
    三、营业利润(亏损以“-”号填列)                       13,158,959.62           30,743,694.09
    加:营业外收入                                        1,043,253.87            2,258,288.17
    减:营业外支出                                         734,387.82             6,297,250.14
        其中:非流动资产处置损失                           141,328.87               110,388.64四、利润总额(亏损总额以“-”号
                                                          13,467,825.67           26,704,732.12填列)
    减:所得税费用                                        4,308,741.52            6,826,847.36
    五、净利润(净亏损以“-”号填列)                        9,159,084.15           19,877,884.76
    归属于母公司所有者的净利润                           18,138,651.65           17,229,003.46
    少数股东损益                                         -8,979,567.50            2,648,881.30六、每股收益:
    (一)基本每股收益                                            0.03                    0.03
    (二)稀释每股收益                                            0.03                    0.03七、其他综合收益八、综合收益总额
    归属于母公司所有者的综合收益总额
    归属于少数股东的综合收益总额法定代表人:周鸣江 主管会计工作负责人:蒋志郁 会计机构负责人:蒋志郁
                                       母公司利润表
                                      2012 年 1—6 月
                                                                   单位:元 币种:人民币
                  项目                       附注       本期金额               上期金额
    一、营业收入                                            495,994,117.18          354,604,310.18
    减:营业成本                                        374,993,638.52          278,062,659.42
          营业税金及附加                                   4,558,358.03            1,665,208.83
          销售费用                                        38,859,030.97           32,298,384.92
          管理费用                                        30,454,340.71           25,897,400.16
          财务费用                                        20,306,397.54           13,238,601.52
          资产减值损失                                      251,254.54             -7,001,993.40江苏红豆实业股份有限公司 2012 年半年度报告
    加:公允价值变动收益(损失以“-”号填列)
          投资收益(损失以“-”号
                                                               10,939,849.89               5,698,741.73填列)
            其中:对联营企业和合营
                                                               10,939,849.89企业的投资收益
    二、营业利润(亏损以“-”号填列)                            37,510,946.76              16,142,790.46
    加:营业外收入                                               697,120.62               1,518,464.79
    减:营业外支出                                               414,963.36                 890,966.90
          其中:非流动资产处置损失三、利润总额(亏损总额以“-”号
                                                               37,793,104.02              16,770,288.35填列)
    减:所得税费用                                             4,062,558.28               1,656,335.43
    四、净利润(净亏损以“-”号填列)                            33,730,545.74              15,113,952.92五、每股收益:
    (一)基本每股收益
    (二)稀释每股收益六、其他综合收益七、综合收益总额法定代表人:周鸣江 主管会计工作负责人:蒋志郁 会计机构负责人:蒋志郁
                                      合并现金流量表
                                      2012 年 1—6 月
                                                                           单位:元 币种:人民币
           项目                附注               本期金额                           上期金额一、经营活动产生的现金流量:
    销售商品、提供劳务
                                                        1,052,571,738.85                 752,993,814.48收到的现金
    客户存款和同业存放款项净增加额
    向中央银行借款净增加额
    向其他金融机构拆入资金净增加额
    收到原保险合同保费取得的现金
    收到再保险业务现金江苏红豆实业股份有限公司 2012 年半年度报告净额
      保户储金及投资款净增加额
      处置交易性金融资产净增加额
      收取利息、手续费及佣金的现金
      拆入资金净增加额
      回购业务资金净增加额
      收到的税费返还                                   273,347.42       2,370,477.60
      收到其他与经营活动
                                                     8,813,917.95     106,517,704.20有关的现金
        经营活动现金流入
                                                  1,061,659,004.22    861,881,996.28小计
      购买商品、接受劳务
                                                   871,495,850.32    1,196,487,967.83支付的现金
      客户贷款及垫款净增加额
      存放中央银行和同业款项净增加额
      支付原保险合同赔付款项的现金
      支付利息、手续费及佣金的现金
      支付保单红利的现金
      支付给职工以及为职
                                                    74,795,543.99      63,548,856.06工支付的现金
      支付的各项税费                               120,996,381.59      56,004,035.33
      支付其他与经营活动
                                                    68,305,322.57      76,530,491.46有关的现金
        经营活动现金流出
                                                  1,135,593,098.47   1,392,571,350.68小计
          经营活动产生的
                                                    -73,934,094.25   -530,689,354.40现金流量净额二、投资活动产生的现金江苏红豆实业股份有限公司 2012 年半年度报告流量:
    收回投资收到的现金
    取得投资收益收到的
                                                                      6,445,745.09现金
    处置固定资产、无形
    资产和其他长期资产收回                             5,841,824.21的现金净额
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金
        投资活动现金流入
                                                    5,841,824.21      6,445,745.09小计
    购建固定资产、无形
    资产和其他长期资产支付                            36,903,625.92     47,272,460.15的现金
    投资支付的现金
    质押贷款净增加额
    取得子公司及其他营业单位支付的现金净额
    支付其他与投资活动有关的现金
        投资活动现金流出
                                                   36,903,625.92     47,272,460.15小计
          投资活动产生的
                                                  -31,061,801.71     -40,826,715.06现金流量净额三、筹资活动产生的现金流量:
    吸收投资收到的现金                                              15,000,000.00
    其中:子公司吸收少数股东投资收到的现金
    取得借款收到的现金                           512,600,000.00    441,500,000.00
    发行债券收到的现金
    收到其他与筹资活动
                                                  170,601,627.03    658,865,455.91有关的现金
        筹资活动现金流入                          683,201,627.03   1,115,365,455.91江苏红豆实业股份有限公司 2012 年半年度报告小计
    偿还债务支付的现金                                   460,511,200.00                 352,635,830.00
    分配股利、利润或偿
                                                          128,483,325.60                  85,678,009.18付利息支付的现金
    其中:子公司支付给少数股东的股利、利润
    支付其他与筹资活动
                                                            9,985,117.32                  45,653,954.73有关的现金
        筹资活动现金流出
                                                          598,979,642.92                 483,967,793.91小计
          筹资活动产生的
                                                           84,221,984.11                 631,397,662.00现金流量净额四、汇率变动对现金及现金等价物的影响五、现金及现金等价物净
                                                          -20,773,911.85                  59,881,592.54增加额
    加:期初现金及现金
                                                          174,993,156.77                 189,163,347.64等价物余额六、期末现金及现金等价
                                                          154,219,244.92                 249,044,940.18物余额法定代表人:周鸣江 主管会计工作负责人:蒋志郁 会计机构负责人:蒋志郁
                                      母公司现金流量表
                                        2012 年 1—6 月
                                                                           单位:元 币种:人民币
           项目                附注               本期金额                           上期金额一、经营活动产生的现金流量:
    销售商品、提供劳务
                                                          563,122,170.91                 459,687,591.41收到的现金
    收到的税费返还
    收到其他与经营活动
                                                           16,410,551.20                  15,390,456.74有关的现金
        经营活动现金流入
                                                          579,532,722.11                 475,078,048.15小计
    购买商品、接受劳务
                                                          398,345,361.23                 415,873,617.37支付的现金
    支付给职工以及为职                                    51,933,537.40                  42,950,643.02江苏红豆实业股份有限公司 2012 年半年度报告工支付的现金
    支付的各项税费                                46,096,094.18    15,253,249.87
    支付其他与经营活动
                                                   34,595,022.98    30,593,778.29有关的现金
        经营活动现金流出
                                                  530,970,015.79   504,671,288.55小计
          经营活动产生的
                                                   48,562,706.32   -29,593,240.40现金流量净额二、投资活动产生的现金流量:
    收回投资收到的现金
    取得投资收益收到的
                                                                     6,445,745.09现金
    处置固定资产、无形
    资产和其他长期资产收回                              685,795.00的现金净额
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金
        投资活动现金流入
                                                     685,795.00      6,445,745.09小计
    购建固定资产、无形
    资产和其他长期资产支付                            32,118,150.30    22,482,876.58的现金
    投资支付的现金
    取得子公司及其他营业单位支付的现金净额
    支付其他与投资活动有关的现金
        投资活动现金流出
                                                   32,118,150.30    22,482,876.58小计
          投资活动产生的
                                                  -31,432,355.30   -16,037,131.49现金流量净额三、筹资活动产生的现金流量:
    吸收投资收到的现金江苏红豆实业股份有限公司 2012 年半年度报告
    取得借款收到的现金                           383,000,000.00       328,000,000.00
    发行债券收到的现金
    收到其他与筹资活动
                                                   40,756,471.68        84,639,860.80有关的现金
        筹资活动现金流入
                                                  423,756,471.68       412,639,860.80小计
    偿还债务支付的现金                           378,111,200.00       286,205,830.00
    分配股利、利润或偿
                                                   37,532,142.77        40,303,308.12付利息支付的现金
    支付其他与筹资活动
                                                   40,668,804.50        50,434,500.00有关的现金
        筹资活动现金流出
                                                  456,312,147.27       376,943,638.12小计
          筹资活动产生的
                                                  -32,555,675.59        35,696,222.68现金流量净额四、汇率变动对现金及现金等价物的影响五、现金及现金等价物净
                                                  -15,425,324.57        -9,934,149.21增加额
    加:期初现金及现金
                                                   54,607,714.34       104,610,573.87等价物余额六、期末现金及现金等价
                                                   39,182,389.77        94,676,424.66物余额法定代表人:周鸣江 主管会计工作负责人:蒋志郁 会计机构负责人:蒋志郁
                  江苏红豆实业股份有限公司 2012 年半年度报告
                                                    合并所有者权益变动表
                                                        2012 年 1—6 月
                                                                                            单位:元 币种:人民币
                                                                 本期金额
                                      归属于母公司所有者权益
                                               专
    项目                                 减:                            一般                      少数股东权
            实收资本                           项                                          其                   所有者权益合计
                          资本公积    库存           盈余公积         风险   未分配利润             益
            (或股本)                         储                                          他
                                      股                              准备
                                               备一、上年
             560,399,64   246,755,0                  99,905,85               431,281,212        290,555,430.
    年末余                                                                                                          1,628,897,176.61
                   0.00       42.94                       0.48                       .42                  77额
       加:会计政策变更
            前期差错更正
            其他二、本年
             560,399,64   246,755,0                  99,905,85               431,281,212        290,555,430.
    年初余                                                                                                          1,628,897,176.61
                   0.00       42.94                       0.48                       .42                  77额三、本期增减变
    动金额                                                                       6,930,658.8
                                                                                                -8,979,567.50      -2,048,908.65
    (减少                                                                                 5以“-”号填列)
    (一)净                                                                     18,138,651.
                                                                                                -8,979,567.50      9,159,084.15
    利润                                                                                 65(二)其他综合收益
    上    述
    (一)和                                                                     18,138,651.
                                                                                                -8,979,567.50      9,159,084.15
    (二)小                                                                             65计(三)所有者投入和减
           江苏红豆实业股份有限公司 2012 年半年度报告少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他
    (四)利                                                     -11,207,992
                                                                           -11,207,992.80
    润分配                                                               .801.提取盈余公积2.提取一般风险准备3.对所
    有者(或                                                     -11,207,992
                                                                           -11,207,992.80
    股东)的                                                             .80分配4.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备
                  江苏红豆实业股份有限公司 2012 年半年度报告1.本期提取2.本期使用(七)其他四、本期
             560,399,64    246,755,0                 99,905,85          438,211,871            281,575,863.
    期末余                                                                                                        1,626,848,267.96
                   0.00        42.94                      0.48                  .27                      27额
                                                                                         单位:元 币种:人民币
                                                               上年同期金额
                                          归属于母公司所有者权益
    项目                                    减:                        一般                          少数股东权    所有者权益
               实收资本                          专项
                            资本公积      库存           盈余公积     风险    未分配利润     其他       益            合计
             (或股本)                          储备
                                          股                          准备一、上年
             431,076,646   372,316,013                    96,837,71           423,573,176           269,923,327    1,593,726,8年末余
                     .00           .15                         5.85                   .29                   .58          78.87额
             加:会计政策变更
             前期差错更正
             其他二、本年
             431,076,646   372,316,013                    96,837,71           423,573,176           269,923,327    1,593,726,8年初余
                     .00           .15                         5.85                   .29                   .58          78.87额三、本期增减变
    动 金 额 129,322,994       -129,322,99                                       -4,324,828.8          17,648,881.    13,324,052.
    (减少           .00              4.00                                                  4                  30             46以“-”号填列)
    (一)净                                                                     17,229,003.           2,648,881.3    19,877,884.
    利润                                                                                 46                      0            76(二)其他综合收益
    上     述                                                                    17,229,003.           2,648,881.3    19,877,884.
               江苏红豆实业股份有限公司 2012 年半年度报告
    (一)和                                                                  46             0            76(二)小计(三)所
    有者投                                                                          15,000,000.   15,000,000.
    入和减                                                                                  00            00少资本1.所有
                                                                                15,000,000.   15,000,000.者投入
                                                                                        00            00资本2.股份支付计入所有者权益的金额3.其他
    (四)利                                                         -21,553,832.                 -21,553,832
    润分配                                                                    30                          .301.提取盈余公积2.提取一般风险准备3.对所
    有者(或                                                         -21,553,832.                 -21,553,832
    股东)的                                                                  30                          .30分配4.其他(五)所
    有者权     129,322,994   -129,322,99
    益内部             .00          4.00结转1.资本公积转
           129,322,994   -129,322,99增资本
                   .00          4.00(或股本)2.盈余公积转增资本(或股本)3.盈余
                  江苏红豆实业股份有限公司 2012 年半年度报告公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他四、本期
             560,399,640   242,993,019                    96,837,71            419,248,347          287,572,208     1,607,050,9期末余
                     .00           .15                         5.85                    .45                  .88           31.33额
                  法定代表人:周鸣江 主管会计工作负责人:蒋志郁 会计机构负责人:蒋志郁
                                                   母公司所有者权益变动表
                                                       2012 年 1—6 月
                                                                                           单位:元 币种:人民币
                                                                    本期金额
                                                                                    一般
      项目     实收资本(或                      减:库    专项
                                  资本公积                            盈余公积      风险      未分配利润      所有者权益合计
                 股本)                          存股      储备
                                                                                    准备一、上年
               560,399,640.00   245,440,798.48                      99,905,850.48            455,321,421.54   1,361,067,710.50年末余额
        加:会计政策变更
             前期差错更正
             其他二、本年
               560,399,640.00   245,440,798.48                      99,905,850.48            455,321,421.54   1,361,067,710.50年初余额三、本期增减变动
    金额(减                                                                                     22,522,552.94       22,522,552.94少以“-”号填列)(一)净
                                                                                              33,730,545.74       33,730,545.74利润
             江苏红豆实业股份有限公司 2012 年半年度报告(二)其他综合收益上述(一)
    和(二)                                                       33,730,545.74    33,730,545.74小计(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他(四)利
                                                               -11,207,992.80   -11,207,992.80润分配1.提取盈余公积2.提取一般风险准备3.对所有者(或股
                                                               -11,207,992.80   -11,207,992.80东)的分配4.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损
                   江苏红豆实业股份有限公司 2012 年半年度报告4.其他(六)专项储备1.本期提取2.本期使用(七)其他四、本期
                 560,399,640.00    245,440,798.48                        99,905,850.48            477,843,974.48    1,383,590,263.44期末余额
                                                                                                单位:元 币种:人民币
                                                                上年同期金额
                                                                                         一般
    项目        实收资本(或                           减:库   专项
                                    资本公积                              盈余公积       风险     未分配利润       所有者权益合计
               股本)                               存股     储备
                                                                                         准备一、上年
    年 末 余    431,076,646.00        373,501,768.69                         94,337,715.85           426,762,042.13    1,325,678,172.67额
       加:会计政策变更
            前期 差 错更正
            其他二、本年
    年 初 余    431,076,646.00        373,501,768.69                         94,337,715.85           426,762,042.13    1,325,678,172.67额三、本期增 减 变动 金 额
         129,322,994.00           -129,322,994.00                                                 -6,439,879.38       -6,439,879.38( 减 少以“-”号填列)(一)净
                                                                                                  15,113,952.92       15,113,952.92利润(二)其他 综 合
              江苏红豆实业股份有限公司 2012 年半年度报告收益
    上    述(一)和
                                                                15,113,952.92    15,113,952.92(二)小计(三)所有 者 投入 和 减少资本1.所有者 投 入资本2.股份支 付 计入 所 有者 权 益的金额3.其他(四)利
                                                                -21,553,832.30   -21,553,832.30润分配1.提取盈 余 公积2.提取一般 风 险准备3.对所有者(或
                                                                -21,553,832.30   -21,553,832.30股东)的分配4.其他(五)所有 者 权
           129,322,994.00   -129,322,994.00益 内 部结转1.资本公 积 转
    增 资 本   129,322,994.00   -129,322,994.00( 或 股本)2.盈余公 积 转增 资 本( 或 股
              江苏红豆实业股份有限公司 2012 年半年度报告本)3.盈余公 积 弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他四、本期
    期 末 余   560,399,640.00   244,178,774.69                      94,337,715.85     420,322,162.75   1,319,238,293.29额
              法定代表人:周鸣江 主管会计工作负责人:蒋志郁 会计机构负责人:蒋志郁
                                                 财务报表附注
              附注 1:公司基本情况
              1.公司的历史沿革
                   江苏红豆实业股份有限公司(以下简称―本公司‖或―公司‖)为经江苏省人民政府苏政复
              [1998]99 号文批准设立的股份有限公司,股本为 12,952.30 万元,并于 1998 年 9 月 11 日在
              江苏省工商行政管理局依法登记注册,注册号为 3202001116299。
                   2000 年 12 月 15 日,经中国证券监督管理委员会证监发字[2000]176 号―关于核准江苏
              红豆实业股份有限公司公开发行股票的通知‖,本公司采用上网定价方式在上海证券交易所
              向社会公开发行人民币普通股 5,000 万股,每股面值 1 元,股票名称―红豆股份‖,股票代码
              600400。发行后股本总额为 17,952.30 万元。
                   2004 年 9 月 15 日,经中国证券监督管理委员会证监发行字[2004]138 号―关于核准江苏
              红豆实业股份有限公司增发股票的通知‖,本公司增发 3,580 万股的人民币普通股,并于 2004
              年 9 月 23 日在上海证券交易所上市,发行后股本总额为 21,532.30 万元。
                   2005 年 4 月 16 日,经 2004 年年度股东大会决议,本公司以 2004 年 12 月 31 日总股本
              为基数,以资本公积金向全体股东每 10 股转增 4 股,转增后股本总额为 30,145.22 万元。
                   2006 年 4 月 15 日,经 2005 年年度股东大会决议,本公司以 2005 年 12 月 31 日总股本
              为基数,以资本公积金向全体股东每 10 股转增 3 股,转增后股本总额为 39,188.786 万元。
                   2007 年 4 月 26 日,经 2006 年年度股东大会决议,本公司以 2006 年 12 月 31 日总股本
              为基数,以当年可供股东分配的利润向全体股东每 10 股送 1 股,转增后股本总额为江苏红豆实业股份有限公司 2012 年半年度报告43,107.646 万元。
    2011 年 5 月 18 日,经 2010 年年度股东大会决议,本公司以 2010 年 12 月 31 日总股本为基数,以当年可供股东分配的利润向全体股东每 10 股送 3 股,转增后股本总额为56,039.964 万元。2.公司的注册地、组织形式、组织架构和总部地址
    本公司的注册地:江苏省无锡市锡山区港下镇
    本公司的办公地址:江苏省无锡市锡山区港下镇
    本公司的组织形式:股份有限公司
    本公司下设西服车间、衬衫车间、毛线车间、印染车间、男装销售部、职业装销售部、行政部、人力资源部、企管部、品牌文化部、财务部、证券办公室等职能部门。3.公司的业务性质和主要经营活动
    本公司属服装制造行业,经营范围包括:服装、饰物装饰设计服务;服装、针纺品、纺织品、机械、化学纤维、一般劳动防护用品、特种劳动防护用品的制造加工、销售,污水处理,工业用水经营;经营本企业自产产品的出口业务和本企业所需的机械设备、零配件、原辅材料的进口业务(国家限定公司经营或禁止进出口的商品及技术除外)。(具体以公司登记机关核准为准)。4.母公司以及集团最终母公司的名称
    本公司的母公司为:红豆集团有限公司。5.财务报告的批准报出者和报出日期
    本公司财务报告由本公司董事会于 2012 年 8 月 1 日批准报出。附注 2:公司主要会计政策、会计估计和前期差错1.财务报表的编制基础
    本财务报表以公司持续经营假设为基础,根据实际发生的交易和事项,按照财政部 2006年 2 月 15 日颁布的企业会计准则并基于以下所述重要会计政策、会计估计进行编制。2.遵循企业会计准则的声明
    本公司编制的财务报表符合企业会计准则的要求,真实完整地反映了企业的财务状况、经营成果和现金流量等有关信息。3.会计期间
    本公司的会计期间分为年度和中期,会计年度为自公历 1 月 1 日起至 12 月 31 日,中期包括月度、季度和半年度。4.记账本位币江苏红豆实业股份有限公司 2012 年半年度报告
    本公司以人民币为记账本位币。5.同一控制下和非同一控制下企业合并的会计处理方法
    (1)同一控制下的企业合并:合并方支付的合并对价和合并方取得的净资产均按账面价值计量。合并方取得的净资产账面价值与支付的合并对价账面价值或发行股份面值总额的差额,调整资本公积;资本公积不足冲减的,调整留存收益。合并发生的各项直接相关费用,包括为进行合并而支付的审计费用、评估费用、法律服务费用等,于发生时计入当期损益,但为企业合并发行权益性证券或债券等发生的手续费、佣金等计入股东权益或负债的计量金额。
    (2)非同一控制下的企业合并:购买方的合并成本和购买方在合并中取得的可辨认净资产按公允价值计量。合并成本大于合并中取得的被购买方于购买日可辨认净资产公允价值份额的差额,确认为商誉;合并成本小于合并中取得的被购买方可辨认净资产公允价值份额的差额,计入当期损益。合并发生的各项直接相关费用,包括为进行合并而支付的审计费用、评估费用、法律服务费用等,于发生时计入当期损益,但为企业合并发行权益性证券或债券等发生的手续费、佣金等计入股东权益或负债的计量金额。6.合并报表的编制方法
    合并财务报表的合并范围包括本公司及本公司的子公司。子公司的经营成果和财务状况由控制开始日起至控制结束日止包含于合并财务报表中。
    本公司通过同一控制下企业合并取得的子公司,在编制合并当期财务报表时,视同被合并子公司在本公司最终控制方对其实施控制时纳入合并范围,并对合并财务报表的期初数以及前期比较报表进行相应调整。
    本公司通过非同一控制下企业合并取得的子公司,在编制合并当期财务报表时,以购买日确定的各项可辨认资产、负债的公允价值为基础对子公司的财务报表进行调整,并自购买日起将被合并子公司纳入合并范围。
    子公司所采用的会计期间或会计政策与本公司不一致时,在编制合并财务报表时按本公司的会计期间或会计政策对子公司的财务报表进行必要的调整。合并范围内企业之间所有重大交易、余额以及未实现损益在编制合并财务报表时予以抵消。内部交易发生的未实现损失,有证据表明该损失是相关资产减值损失的,则不予抵消。
    子公司少数股东应占的权益和损益分别在合并资产负债表中股东权益项目下和合并利润表中净利润项目下单独列示。
    子公司少数股东分担的当期亏损超过了少数股东在该子公司期初所有者权益中所享有的份额的,其余额仍冲减少数股东权益。7.现金及现金等价物的确定标准
    本公司现金指库存现金以及可以随时用于支付的存款。现金等价物指持有期限短(一般是指从购买日起三个月内到期)、流动性强、易于转换为已知金额现金、价值变动风险很小江苏红豆实业股份有限公司 2012 年半年度报告的投资。8.外币业务和外币报表折算
    本公司对发生的外币业务,采用交易发生日的即期汇率折合为人民币记账。资产负债表日,外币货币性项目按资产负债表日即期汇率折算,由此产生的折合人民币差额,除筹建期间及固定资产购建期间可予资本化部分外,其余计入当期损益。以历史成本计量的外币非货币性项目,仍采用交易发生日的即期汇率折算,不改变其记账本位币金额。
    本公司境外经营的子公司财务报表的折算方法:资产负债表中的资产和负债项目,采用资产负债表日的即期汇率折算,所有者权益项目除―未分配利润‖项目外,其他项目采用发生时的即期汇率折算;利润表中的收入和费用项目,采用交易发生日的即期汇率或采用合理方法确定的、与其相近似的汇率折算。上述折算产生的外币财务报表折算差额,在资产负债表中所有者权益项目下单独列示。9.金融工具
    (1)金融资产和金融负债的分类与计量
    本公司按投资目的和经济实质将拥有的金融资产分为交易性金融资产、可供出售金融资产、应收款项、持有至到期投资四类。其中:交易性金融资产以公允价值计量,公允价值变动计入当期损益;可供出售金融资产以公允价值计量,公允价值变动计入股东权益;应收款项及持有至到期投资以摊余成本计量。
    本公司按经济实质将承担的金融负债分为以公允价值计量且其变动计入当期损益的金融负债和以摊余成本计量的其他金融负债两类。
    (2)金融资产和金融负债公允价值的确定
    ① 存在活跃市场的,本公司已持有的金融资产或拟承担的金融负债,采用活跃市场中的现行出价,本公司拟购入的金融资产或已承担的金融负债采用活跃市场中的现行要价,没有现行出价或要价,采用最近交易的市场报价或经调整的最近交易的市场报价,除非存在明确的证据表明该市场报价不是公允价值。
    ② 不存在活跃市场的,本公司采用估值技术确定公允价值。
    (3)金融资产转移的确认与计量
    本公司将金融资产让与或交付给该金融资产发行方以外的另一方为金融资产转移,转移金融资产可以是金融资产的全部,也可以是一部分。包括两种形式:
    ① 将收取金融资产现金流量的权利转移给另一方;
    ② 将金融资产转移给另一方,但保留收取金融资产现金流量的权利,并承担将收取的现金流量支付给最终收款方的义务。
    本公司已将全部或一部分金融资产所有权上几乎所有的风险和报酬转移给转入方时,终止确认该全部或部分金融资产,收到的对价与所转移金融资产账面价值的差额确认为损益,同时将原在所有者权益中确认的金融资产累计利得或损失转入损益;保留了所有权上几江苏红豆实业股份有限公司 2012 年半年度报告乎所有的风险和报酬时,继续确认该全部或部分金融资产,收到的对价确认为金融负债。
       对于本公司既没有转移也没有保留金融资产所有权上几乎所有的风险和报酬,但未放弃对该金融资产控制的,按照其继续涉入所转移金融资产的程度确认有关金融资产,并相应确认有关负债。
    (4)金融资产和金融负债终止确认
    满足下列条件之一的公司金融资产将被终止确认:
       ① 收取该金融资产现金流量的合同权利终止。
       ②   该金融资产已转移,且符合《企业会计准则第 23 号——金融资产转移》规定的金融资产终止确认条件。
    公司金融负债的现时义务全部或部分已经解除的,才能终止确认该金融负债或其一部分。
    (5)金融资产减值
    公司在资产负债表日对除交易性金融资产以外的金融资产账面价值进行检查,有客观证据表明金融资产发生减值的,计提减值准备。对单项金额重大的金融资产需单独进行减值测试,如有客观证据证明其已发生了减值,确认减值损失,计入当期损益,如经减值测试后未发生减值的,则并入相关信用组合进行减值测试。对其他金融资产,公司根据客户的信用程度及历年发生坏账的实际情况,按信用组合进行减值测试,以确认减值损失。如存在单项金额不重大且按照信用组合计提减值不能反映其风险特征的金融资产,则根据其未来现金流量现值低于其账面价值的差额,确认减值损失。
    金融资产发生减值的客观证据是指金融资产确认后实际发生的、对该金融资产的预计未来现金流量有影响,且企业能够对该影响进行可靠计量的事项。
    金融资产发生减值的客观证据,包括下列各项:
    a:发行方或债务人发生严重财务困难;
    b:债务人违反了合同条款,如偿付利息或本金发生违约或逾期等;
    c:债权人出于经济或法律等方面因素的考虑,对发生财务困难的债务人发生让步;
    d:债务人很可能倒闭或进行其他财务重组;
    e:因发行方发生重大财务困难,该金融资产无法在活跃市场继续交易;
    f:无法辨认一组金融资产中的某项资产的现金流量是否已经减少,但根据公开的数据对其进行总体评价后发现,该金融资产自初始确认以来的预计未来现金流量确已减少且可计量,如该组金融资产的债务人支付能力逐步恶化,或债务人所在国家或地区失业率提高、担保物在其所在地区的的价格明显下降、所处行业不景气等;
    g:债务人经营所处的技术、市场、经济或法律环境等发生重大不利变化,使权益工具投资人可能无法收回投资成本;
    h:权益工具投资的公允价值发生严重或非暂时性下跌;江苏红豆实业股份有限公司 2012 年半年度报告
    i:其他表明金融资产发生减值的客观证据。
    以摊余成本计量的金融资产发生减值时,减值损失按账面价值与按原实际利率折现的预计未来现金流量的现值之间的差额计算。
    对以摊余成本计量的金融资产确认减值损失后,如有客观证据表明该金融资产价值已恢复,且客观上与确认该损失后发生的事项有关,原确认的减值损失予以转回,计入当期损益。但是转回后的账面价值不超过假定不计提减值准备情况下该金融资产在转回日的摊余成本。
    可供出售金融资产发生减值时,原直接计入所有者权益的因公允价值下降形成的累计损失,予以转出计入当期损益。10.应收款项
    (1)单项金额重大并单项计提坏账的应收款项:
    单项金额重大的判断依据或金额标          金额 500 万元以上(含)的应收账款和金额 100
    准                                      万元以上(含)的其他应收款
                                             单独进行减值测试,根据其预计未来现金流量现
                                             值低于其账面价值的差额,计提坏账准备, 经单
    单项金额重大并单项计提坏账准备
                                             独测试未发生减值的,以账龄为信用风险特征根
    的计提方法
                                             据账龄
                                             分析法计提坏账准备。
    (2)按组合计提坏账准备的应收款项:
    确定组合的依据
    账龄组合                                以应收款项的账龄为信用风险特征划分组合
    按组合计提坏账准备的计提方法
    账龄组合                                按账龄分析法计提坏账准备
    组合中,采用账龄分析法计提坏账准备的:
    账龄                               应收账款计提比例(%)       其他应收款计提比例(%)
    1 年以内(含 1 年,下同)                        5                         5
    1-2 年                                        10                          10
    2-3 年                                        20                          20
    3-5 年                                        50                          50
    5 年以上                                     100                          100
    (3)单项金额虽不重大但单项计提坏账准备的应收款项:
                                             单项金额不重大且按照账龄分析法计提坏账准
    单项计提坏账准备的理由
                                             备不能反映其风险特征的应收款项
    坏账准备的计提方法                      根据其未来现金流量现值低于其账面价值的差江苏红豆实业股份有限公司 2012 年半年度报告
                                             额,计提坏账准备11. 存货
    (1)分类:
    本公司存货分为原材料、在产品、低值易耗品、委托加工物资、产成品、开发成本、开发产品等。
    (2)计价及摊销:
    ① 原材料取得时按实际成本计价,采用永续盘存制,发出时采用加权平均法结转成本;
    ② 产成品入库按实际成本计价,按加权平均法结转销售成本;
    ③ 在产品根据车间月末盘点结存的数量,按约当产量和定额计算保留原材料成本,其
        余的直接工资和制造费用成本全部结转入当月完工产品成本。
    ④ 开发用土地的核算方法:开发用土地成本列入存货-开发成本核算。
    公共配套设施费用的核算方法:公共配套设施费用包括住宅小区中非营业性的文教、行政管理、市政公用配套设施,其所发生的成本费用列入存货-开发成本,按住宅小区可销售面积分摊。本期完工的开发产品,若该开发产品应分摊的公共配套设施费用尚未发生或尚未支付完毕,则预提尚未发生或尚未支付完毕的公共配套设施费用,计入该开发产品成本,同时计入预提费用。
    (3)存货跌价准备核算:
    本公司存货采用永续盘存制,在中期期末和年末时采用账面成本与可变现净值孰低计价,按单个存货项目的账面成本高于其可变现净值的差额提取存货跌价准备。12.长期股权投资
    (1)投资成本确定
    本公司长期股权投资的初始投资成本按取得方式不同分别采用如下方式确认:
    ① 同一控制下企业合并取得的长期股权投资,在合并日按照取得的被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本;收购成本与初始投资成本之间的差额调整资本公积,资本公积不足冲减的,调整留存收益。
    ② 非同一控制下企业合并取得的长期股权投资,按交易日所涉及资产、发行的权益工具及产生或承担的负债的公允价值,加上直接与收购有关的成本所计算的合并成本作为长期股权投资的投资成本。在合并日被合并方的可识辨资产及其所承担的负债(包括或有负债),全部按照公允价值计量,而不考虑少数股东权益的数额。合并成本超过本公司取得的被合并方可识辨净资产公允价值份额的数额记录为商誉,低于合并方可识辨净资产公允价值份额的数额直接在合并损益表确认。
    ③ 其他方式取得的长期投资
    a.以支付现金取得的长期股权投资,按照实际支付的购买价款作为初始投资成本。
    b.以发行权益性证券取得的长期股权投资,按照发行权益性证券的公允价值作为初始投江苏红豆实业股份有限公司 2012 年半年度报告资成本。
    c.投资者投入的长期股权投资,按照投资合同或协议约定的价值作为初始投资成本,合同或协议约定价值不公允的,按公允价值计量。
    d.通过非货币资产交换取得的长期股权投资,具有商业实质的,按换出资产的公允价值作为换入的长期股权投资投资成本;不具有商业实质的,按换出资产的账面价值作为换入的长期股权投资初始投资成本。
    e.通过债务重组取得的长期股权投资,其投资成本按长期股权投资的公允价值确认。
    (2)后续计量及损益确认方法
    ① 对子公司的投资,采用成本法核算
    子公司为本公司持有的、能够对被投资单位实施控制的权益性投资。若本公司持有某实体股权份额超过 50%,或者虽然股权份额少于 50%,但本公司可以实质控制某实体,则该实体将作为本公司的子公司。
    ② 对合营企业或联营企业的投资,采用权益法核算
    合营企业为本公司持有的、能够与其他合营方对被投资单位实施共同控制的权益性投资;联营企业为本公司持有的、能够对被投资单位施加重大影响的权益性投资。若本公司持有某实体股权份额介于 20%至 50%之间,而且对该实体不存在实质控制,或者虽然本公司持有某实体股权份额低于 20%,但对该实体存在重大影响,则该实体将作为本公司的合营企业或联营企业。
    本公司在确认应享有被投资单位净损益的份额时,以取得投资时被投资单位各项可辨认资产等的公允价值为基础,对被投资单位的净利润进行调整后确认。
    被投资单位采用的会计政策及会计期间与本公司不一致的,按照本公司的会计政策及会计期间对被投资单位的财务报表进行调整,并据以确认投资损益。
    对于被投资单位净损益以外所有者权益的其他变动,调整长期股权投资的账面价值并计入所有者权益。
    ③不存在控制、共同控制或重大影响的长期股权投资
    在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,采用成本法核算。
    在活跃市场中有报价或公允价值能够可靠计量的长期股权投资,在可供出售金融资产项目列报,采用公允价值计量,其公允价值变动计入股东权益。
    (3)确定对被投资单位具有共同控制、重大影响的依据
    对被投资单位具有共同控制,是指按照合同约定对某项经济活动所共有的控制,仅在与该项经济活动相关的重要财务和生产经营决策需要分享控制权的投资方一致同意时存在。对被投资单位具有重大影响,是指对被投资单位的财务和经营政策有参与决策的权力,但并不能够控制或者与其他方一起共同控制这些政策的制定。
    (4)减值测试方法及减值准备计提方法江苏红豆实业股份有限公司 2012 年半年度报告
    本公司期末检查发现长期股权投资存在减值迹象时,应估计其可收回金额,可收回金额低于其账面价值的,按其可收回金额低于账面价值的差额,计提长期投资减值准备。
    对于在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资,其账面价值低于按照类似金融资产当时的市场收益率对未来现金流量折现确定的现值的数额,确认为减值损失,计入当期损益。
    对可供出售金融资产以外的长期股权投资,减值准备一经计提,在资产存续期内不予转回,可供出售金融资产减值损失,可以通过权益转回。13.投资性房地产
    投资性房地产包括已出租的土地使用权、持有并准备增值后转让的土地使用权以及已出租的建筑物。当本公司能够取得与投资性房地产相关的租金收入或增值收益以及投资性房地产的成本能够可靠计量时,本公司按购置或建造的实际支出对其进行确认。
    一般情况下,本公司对投资性房地产的后续支出采用成本模式进行后续计量。对投资性房地产按照本公司固定资产或无形资产的会计政策,计提折旧或进行摊销。
    当本公司改变投资性房地产用途,如用于自用时,将相关投资性房地产转入其他资产。
    投资性房地产减值准备计提依据参照相关固定资产减值准备计提方法。14.固定资产
    (1)固定资产的标准:本公司固定资产是指同时具备以下特征的有形资产:为生产商品提供劳务、出租或经营管理而持有的;使用年限超过一年;单位价值较高。
    (2)固定资产计价:
    ①外购的固定资产,按实际支付的买价、增值税、进口关税等相关税费,以及为使固定资产达到预定可使用状态所发生的可直接归属于该资产的其他支出,如场地整理费、运输费、装卸费、安装费和专业人员服务费等作为入账价值;
    ②自行建造的固定资产,按建造该项资产达到预定可使用状态前所发生的必要支出作为入账价值;
    ③投资者投入的固定资产,按投资各方确认的价值作为入账价值;
    ④.融资租赁的固定资产,按租赁开始日租赁资产的原账面价值与最低租赁付款额的现值两者中较低者作为入账价值;
    ⑤盘盈的固定资产按如下规定确定其入账价值:同类或类似固定资产存在活跃市场的,按同类或类似固定资产的市场价格估计的金额,加上应支付的相关税费作为入账价值;同类或类似固定资产不存在活跃市场的,按该盘盈的固定资产的预计未来现金流量现值作为入账价值;
    ⑥接受捐赠的固定资产,捐赠方提供了有关凭据的,按凭据上标明的金额加上应支付的相关税费,作为入账价值。捐赠方没有提供有关凭据的,按如下顺序确定其入账价值:同类或类似固定资产存在活跃市场的,按同类或类似固定资产的市场价格估计的金额,加上应支江苏红豆实业股份有限公司 2012 年半年度报告付的相关税费作为入账价值;同类或类似固定资产不存在活跃市场的,按该接受捐赠的固定资产的预计未来现金流量现值作为入账价值;
    ⑦接受债务人以非现金资产抵偿债务方式取得的固定资产,或以应收债权换入的固定资产,按应收债权的账面价值加上应支付的相关税费作为入账价值;
    ⑧以非货币性交易换入的固定资产,按换出资产的账面价值加上应支付的相关税费作为入账价值。
    (3)固定资产折旧采用平均年限法计算,折旧年限及分类折旧率分别为:
                 类   别               折旧年限        净残值率         年折旧率
          房屋及建筑物                        35 年      3%              2.77%
          机器设备                            12 年      3%              8.08%
          运输工具                           8-12 年     3%         8.08-12.125%
          电子设备                           8-12 年     3%         8.08-12.125%
          其他设备                            12 年      3%              8.08%
    (4)固定资产减值准备的确认标准及计提方法:
    中期期末或年度终了公司对固定资产进行逐项检查,如果由于市价持续下跌,或技术陈旧、损坏、长期闲置等原因导致其可收回金额低于账面价值的,按其可收回金额低于其账面价值的差额计提固定资产减值准备。
    当存在下列情况之一时,全额计提固定资产减值准备:
    ① 长期闲置不用的、在可预见的未来也不会再使用的、且已无转让价值的固定资产。
    ② 由于技术进步等原因已不可使用的固定资产。
    ③ 虽然尚可使用但使用后产生大量不合格产品的固定资产。
    ④ 已遭毁损,以致于不再具有使用价值和转让价值的固定资产。
    ⑤ 其他实质上已经不能再给公司带来经济利益的固定资产。已全额计提减值准备的固
        定资产,不再计提折旧.。
    固定资产减值准备的计提方法:按单项固定资产计算确定。15.在建工程
    (1)在建工程采用实际成本核算,包括购建固定资产或对固定资产进行技术改造等。江苏红豆实业股份有限公司 2012 年半年度报告本公司以工程达到可使用状态作为确认固定资产的时点。
    (2)在建工程减值准备:
    在中期期末和年末时对在建工程进行全面检查,有证据表明在建工程发生了减值,计提在建工程减值准备。存在下列一项或若干项情况的,计提在建工程减值准备:
    ① 长期停建并且预计在未来 3 年内不会重新开工的在建工程;
    ② 在建项目无论在性能上,还是在技术上已经落后,并且带来的经济利益具有很大
        的不确定性;
    ③ 证明在建工程已经发生减值的其他情形。16.无形资产
    (1)无形资产的计价:
    无形资产在取得时,按实际成本计量。取得时的实际成本按以下方法确定:
    ① 购入的无形资产,按实际支付的价款作为实际成本。
         ②投资者投入的无形资产,按投资各方确认的价值作为实际成本。
    ③接受的债务人以非现金资产抵偿债务方式取得的无形资产,或以应收债权换入无形资产的,按应收债权的账面价值加上应支付的相关税费,作为实际成本。涉及补价的,按以下规定确定受让的无形资产的实际成本:
    a.收到补价的,按应收债权的账面价值减去补价,加上应支付的相关税费,作为实际成本;
    b.支付补价的,按应收债权的账面价值加上支付的补价和应支付的相关税费,作为实际成本。
    ④以非货币性交易换入的无形资产,按换出资产的账面价值加上应支付的相关税费,作为实际成本。涉及补价的,按以下规定确定换入无形资产的实际成本:
    a.收到补价的,按换出资产的账面价值加上应确认的收益和应支付的相关税费减去补价后的余额,作为实际成本;
    b.支付补价的,按换出资产的账面价值加上应支付的补价和应支付的相关税费,作为实际成本。
    ⑤接受捐赠的无形资产,按以下规定确定其实际成本:
    a.捐赠方提供了有关凭据的,按凭据上标明的金额加上应支付的相关税费,作为实际成本。江苏红豆实业股份有限公司 2012 年半年度报告
       b.捐赠方没有提供有关凭据的,按如下顺序确定其实际成本:
       ①同类或类似无形资产存在活跃市场的,按同类或类似无形资产的市场价格估计的金额,加上应支付的相关税费,作为实际成本;
       ②同类或类似无形资产不存在活跃市场的,按该接受捐赠的无形资产的预计未来现金流量现值,作为实际成本。
       ⑥自行开发并按法律程序申请取得的无形资产,按依法取得时发生的注册费、聘请律师费等费用,作为无形资产的实际成本。在研究与开发过程中发生的材料费用、直接参与开发人员的工资及福利费、开发过程中发生的租金、借款费用等,直接计入当期损益。
    (2)无形资产摊销:
    自取得当月起在预计使用年限内分期平均摊销,计入损益。如预计使用年限超过了相关合同规定的受益年限或法律规定的有效年限,该无形资产的摊销年限按如下原则确定:
    ① 合同规定受益年限但法律没有规定有效年限的,摊销年限不超过合同规定的受益
         年限;
    ② 合同没有规定受益年限但法律规定有效年限的,摊销年限不超过法律规定的有效
         年限;
    ③    合同规定了受益年限,法律也规定有效年限的,摊销年限不超过受益年限和有效年限两者之中较短者。
    如果合同没有规定受益年限,法律也没有规定有效年限的,摊销年限不超过 10 年。
    本公司的土地使用权按受益期平均摊销。
    (3)无形资产减值准备:
    在中期期末和年末时对无形资产的账面价值进行检查,发现以下一种或数种情况,对无形资产的可收回金额进行估计,将该无形资产的账面价值超过可收回金额的部分确认为减值准备:
    ① 该无形资产已被其他新技术等所替代,使其为企业创造经济利益的能力受到重大不
          利影响;
    ② 该无形资产的市价在当期大幅下跌,在剩余摊销年限内预期不会恢复;
    ③ 其他足以表明该无形资产的账面价值已超过可收回金额的情形。
    ④ 无形资产预期不能带来经济利益时,将该无形资产的账面价值予以转销。无形资产江苏红豆实业股份有限公司 2012 年半年度报告预期不能带来经济利益的情形主要包括:
    a 该无形资产已被其他新技术等所替代,且已不能带来经济利益;
    b 该无形资产不再受法律的保护,且不能带来经济利益。17.长期待摊费用
    主要包括已经发生应由本期和以后各期分担的年限在一年以上各项费用。有明确受益期限的,按受益期限平均摊销;无明确受益期限的,分 3 年平均摊销。18.借款费用
    (1)借款费用是指因借款而发生的利息、折价或溢价的摊销、汇兑差额和辅助费用等。
    (2)符合资本化条件的资产因借款而发生的借款费用可予以资本化,不符合资本化条件的借款费用均于发生当期确认为费用。
    (3)借款费用在同时满足下列条件的情况下,予以资本化:
    ① 资产支出已经发生;
    ② 借款费用已经发生;
    ③ 为使资产达到预定可使用状态所必须的购建活动已经开始。
    ④   停止资本化:
    a 所购建的固定资产达到可使用状态时,停止借款费用的资本化;
    b 如果固定资产的购建活动发生非正常中断,且中断的时间连续超过3 个月,暂停借款费用的资本化,直至固定资产的购建活动重新开始;
    c 如果所购建固定资产的各部分分别完工,每部分在其他部分继续建造过程中可供使用,且为使该部分固定资产达到预定可使用状态所必要的建造活动实质上已经完成,则停止该部分资产的借款费用资本化。
    (4)借款费用资本化金额按截止当期末止购建固定资产累计支出加权平均数与资本化率的乘积确定。
    (5)为开发房地产而借入的资金,按实际动用的金额所发生的利息等借款费用,在开发产品完工之前,计入开发成本;在开发产品完工之后,计入当期损益。月末,借款费用按照各项目的月平均资金占用额进行分摊。19.收入
    (1)销售商品:
    ① 公司已将商品所有权上的重要风险和报酬转移给买方;
    ② 公司不再对该商品实施继续管理权和实际控制权;江苏红豆实业股份有限公司 2012 年半年度报告
       ③ 相关的收入已经收到或取得了收款的证据;
       ④ 与销售该商品有关的成本能够可靠的计量时,确认营业收入的实现;
       ⑤ 相关的经济利益很可能流入企业。
    提供劳务:采用完工百分比法确认提供劳务的收入。同时满足下列条件时,确认销售收入:
       ① 收入金额和以发生及将要发生的成本能可靠地计量;
       ② 交易的完工进度能可靠地确定;
       ③ 相关的经济利益很可能流入企业。
       (2)他人使用公司资产收入确认原则:他人使用公司资产在与交易相关的经济利益能够流入公司,收入的金额能够可靠地计量时,确认收入实现。利息收入按他人使用公司资金时间和适用利率计算确定,使用费收入按有关合同或协议规定的收费时间和方法计算确定。
    (3)房地产销售收入确认的具体条件:工程已经竣工并经有关部门验收合格;签订了销售合同,并履行了合同规定的义务;取得了销售价款或确信可以取得;成本能够可靠地计量。
    (4)经营租赁收入确认原则:取得的经营租赁收入在租赁期内的各个期间按直线法确认为收入。20.维修基金、质量保证金
    维修基金的核算方法:在交房后由业主按 30 元/平方米交房屋管理局,由业主承担;
    质量保证金的核算方法:按照土建合同的规定,在项目竣工后按施工合同价 3%预留,计入―应付账款‖,待工程验收合格并在保质期内无质量问题时,支付给施工单位。21.政府补助
    本公司从政府有关部门无偿取得的货币性资产或非货币性资产,于本公司能够满足政府补助所附条件,以及能够收到政府补助时予以确认。
    政府补助为货币性资产的,按照收到或应收的金额计量;政府补助为非货币性资产的,按照公允价值计量;公允价值不能可靠取得的,按照名义金额计量。
    (1)与资产相关的政府补助,确认为递延收益,并在相关资产使用寿命内平均分配,计入当期损益。但是,按照名义金额计量的政府补助,直接计入当期损益。
    (2)与收益相关的政府补助,分别下列情况处理:用于补偿公司以后期间的相关费用或损失的,确认为递延收益,并在确认相关费用的期间计入当期损益;用于补偿公司已发生的相关费用或损失的,直接计入当期损益。
    如果已确认的政府补助需要返还的,存在相关递延收益的,冲减相关递延收益账面余额,江苏红豆实业股份有限公司 2012 年半年度报告超出部分计入当期损益;不存在相关递延收益的,直接计入当期损益。22.递延所得税资产/递延所得税负债
    (1)采用纳税影响会计法下的资产负债表债务法;
    (2)确认递延所得税资产和负债的依据:资产负债表日,有证据表明未来期间很可能获得足够的应纳税所得额用于抵扣可抵扣暂时性差异的,将已支付的所得税款超过应支付的部分确认为递延所得税,将当期和以前期间的应交未交的所得税确认为递延所得税负债。附注 3:税项
    本公司适用的主要税种和税率如下:1.流转税
    增值税,税率为 17%。
    营业税:房地产销售(包括预售收入)适用营业税,税率为 5%。2.城市维护建设税、教育费附加
    按流转税额的 7%计征城市维护建设税,按流转税额的 5%计征教育费附加。3.企业所得税
    本公司企业所得税的税率为 25%。本公司的控股子公司无锡红豆置业有限公司以预售方式销售开发产品的,其当期取得的预售收入先按规定的利润率计算出预计营业利润额,再并入当期应纳税所得额统一计算缴纳企业所得税,在实际缴纳时计入应交税金借方,待开发产品完工时再进行结算调整。
    2009 年 12 月 22 日,本公司取得江苏省科学技术厅、江苏省财政厅、江苏省国家税务局、江苏省地方税务局联合颁发的编号 GR200932000940 高新技术企业证书,有效期三年,本公司 2012 年度 1-6 月企业所得税税率为 15%。4.房产税
    按上年期末房产原值的 70%为计税依据,税率为 1.2%;租赁收入按 12%计征。5.土地增值税
    按房地产销售收入计算,税率为 2-3%。6.其他税项
    按国家有关规定执行。附注 4:企业合并及合并财务报表(下列项目无特殊说明,金额均以人民币元为单位)
    1、子公司情况:
    (1)通过设立或投资等方式取得的子公司:
    表1
    子公司名称                       子公司类型        注册地   业务性质         注册资本江苏红豆实业股份有限公司 2012 年半年度报告
    无锡红豆红服饰有限公司            控股子公司             无锡市                  制造业            300 万美元
    无锡红贝服饰有限责任公司          控股子公司             无锡市                  制造业            930 万美元
    无锡后墅污水处理有限公司          全资子公司             无锡市                  制造业           100 万人民币
    无锡红豆国际贸易有限公司注[1]     控股子公司             无锡市                   贸易            100 万人民币
                                   控股子公司控制
    无锡红地置业有限公司注[2]                               无锡市                   房地产          20,000 万人民币
                                   的全资子公司
    无锡红豆商业物业经营管理有限公    控股子公司控制
                                                         无锡市                  商业管理          100 万人民币
    司注[3]                           的全资子公司
                                   控股子公司控制
    无锡红福置业有限公司注[4]                               无锡市                   房地产          5,000 万人民币
                                   的控股子公司
                                   控股子公司控制
    南京红豆置业有限公司注[5]                               南京市                   房地产          5,000 万人民币
                                   的控股子公司
    表2
                                                                                    实质上构成
                                                                                                                    是否合
                                                                 期末实际出资       对子公司净   持股   表决权
    子公司名称                                  经营范围                                                               并会计
                                                                       额           投资的其他   比例    比例
                                                                                                                    报表
                                                                                     项目余额
    无锡红豆红服饰有限公司           生产加工销售服装                  210 万美元             无    70%      70%        是
    无锡红贝服饰有限责任公司         生产销售休闲服装                 697.5 万美元            无    75%     75%         是
    无锡后墅污水处理有限公司         污水处理                         100 万人民币            无    100%    100%        是
                                  服装、化纤的销售;自营和代
    无锡红豆国际贸易有限公司                                          90 万人民币             无    96%     100%        是
                                  理各类商品和技术的进出口
                                  房地产开发经营,自有房屋的
    无锡红地置业有限公司                                            20,000 万人民币           无    60%     100%        是
                                  租赁
                                  企业管理服务,营销策划(不
                                  含广告),受托房屋对外租赁,
                                  物业管理,社会经济咨询(不无锡红豆商业物业经营管理有限
                                  含国家专项行政许可项目),会     100 万人民币            无    60%     100%        是公司
                                  议及展览服务;百货、服装、
                                  针纺织品、家用电器、电动车、
                                  自行车的销售。
    无锡红福置业有限公司             许可经营项目:房地产开发经     5,000 万人民币            无    51%      85%        是江苏红豆实业股份有限公司 2012 年半年度报告
                                营(凭有效资质经营);一般经
                                营项目:自有房屋的租赁。
                                可许经营项目:房地产开发经
    南京红豆置业有限公司           营;一般经营项目:自有房屋      5,000 万人民币          无       51%     85%       是
                                的租赁。
    表3
                                                                少数股东权益中用于           母公司所有者权益
    子公司名称                             少数股东权益            冲减少数股东损益的             中冲减的少数
                                                                       金额                    股东损益金额
    无锡红豆红服饰有限公司                    5,152,095.16                  --                         --
    无锡红贝服饰有限责任公司                  18,904,340.60                 --                         --
    无锡后墅污水处理有限公司                       --                       --                         --
    无锡红豆国际贸易有限公司                   -31,101.50                   --                         --
    无锡红地置业有限公司                           --                       --                         --
    无锡红豆商业物业经营管理有限公司               --                       --                         --
    无锡红福置业有限公司                      7,296,417.40                  --                         --
    南京红豆置业有限公司                      6,965,991.77                  --                         --
    注[1]:无锡红豆国际贸易有限公司由本公司出资 90 万元,控股子公司无锡红豆置业有限公司出资 10 万元成立,本公司直接持股 90%,控股子公司无锡红豆置业有限公司占 10%。
    注[2]:无锡红地置业有限公司为本公司控股子公司无锡红豆置业有限公司的子公司,红豆置业持股 100%。
    注[3]:无锡红豆商业物业经营管理有限公司为本公司控股子公司无锡红豆置业有限公司的子公司,红豆置业持股 100%。
    注[4]:无锡红福置业有限公司为本公司控股子公司无锡红豆置业有限公司的子公司,红豆置业持股 85%。
    注[5]:南京红豆置业有限公司为本公司控股孙公司无锡红地置业有限公司的子公司,红豆置业持股 85%。
    (2)通过同一控制下企业合并取得的子公司:
    表1
    子公司名称                   子公司类型               注册地                 业务性质              注册资本
    无锡红豆置业有限公司          控股子公司              无锡市                  房地产            50,000 万人民币江苏红豆实业股份有限公司 2012 年半年度报告
    无锡红豆棉纺有限公司          控股子公司              无锡市                     制造业             11,879 万人民币
                                                                                  制造业              500 万人民币
    无锡市红豆男装有限公司 [1]    全资子公司              无锡市
    表2
                                                                                    实质上构成
                                                                                                                       是否合
                                                                                    对子公司净     持股     表决权
    子公司名称                          经营范围                   期末实际出资额                                         并会计
                                                                                    投资的其他     比例      比例
                                                                                                                       报表
                                                                                     项目余额
    无锡红豆置业有限公司         从事房地产开发经营业务        29,997.32 万人民币             无       60%      60%        是
                              服装、棉纺织品的生产;纺
    无锡红豆棉纺有限公司         织品及原料的销售;棉花的      11,558.04 万人民币             无       95%      95%        是
                              收购
                              服装、服饰、鞋帽、针纺
    无锡市红豆男装有限公司       织品、皮具、眼镜、手表            818.14 万人民币            无      100%     100%        是
                              的批发及零售
    表3
                                                                   少数股东权益中用于           母公司所有者权益
    子公司名称                           少数股东权益                 冲减少数股东损益的             中冲减的少数
                                                                           金额                   股东损益金额
    无锡红豆置业有限公司                 236,842,278.51                        --                         --
    无锡红豆棉纺有限公司                  6,445,841.33                         --                         --
    无锡市红豆男装有限公司                      --                             --                         --
    注[1]:无锡红豆衬衫有限公司于 2012 年 5 月更名为无锡市红豆男装有限公司。2.合并报表合并范围发生变更的情况
    无3.本期新纳入合并范围的主体和本期不再纳入合并范围的主体
    无江苏红豆实业股份有限公司 2012 年半年度报告4.本期发生的同一控制下企业合并
    无。江苏红豆实业股份有限公司 2012 年半年度报告附注 5:合并财务报表主要项目注释(下列项目无特殊说明,金额均以人民币元为单位)1. 货币资金
                                       期末数                                             期初数
    (1)项目                                                                                折算
                       外币金额        折算率    人民币金额              外币金额                     人民币金额
                                                                                         率
    现金:                            --       --       726,937.78                      --       --          164,742.92
    人民币                            --       --       726,937.78                      --       --          164,742.92
    银行存款:                                      153,492,307.14                                       174,828,413.85
    人民币                            --       --   153,492,307.14                      --       --      174,828,413.85
    美元                              --       --                --                                                   --
    其他货币资金:                                  254,522,000.00                                       251,072,000.00
    人民币                            --       --   254,522,000.00                      --       --      251,072,000.00
    合计                              --       --   408,741,244.92                      --       --    426,065,156.77(2)其他货币资金主要为:债券保证金定期存款及银票保证金。2.应收票据
    (1)种类                                期末数                                        期初数
    银行承兑汇票                                       11,202,800.00                               17,240,000.00
    商业承兑汇票                                                                                               --
         合计                                         11,202,800.00                               17,240,000.00
    (2)截至 2012 年 6 月 30 日,无逾期未收回及用于贴现或抵押的情况。
    (3)截至 2012 年 6 月 30 日,本公司已经背书给其他方但尚未到期的票据情况(金额最大的前五名):
            出票单位                      出票日期           到期日           金额                   备注
    红豆集团无锡南国企业有限公司              2012-05-28        2012-11-24     1,000,000.00                --
    上海红兆服饰有限公司                      2012-01-18        2012-07-06      670,000.00                 --
    上海红兆服饰有限公司                      2012-01-18        2012-07-06      600,000.00                 --
    浙江欧兰针纺有限公司                      2012-04-11        2012-10-11      530,100.00                 --
    浙江莎耐特袜业有限公司                    2012-01-09        2012-07-09      500,000.00                 --
       江苏红豆实业股份有限公司 2012 年半年度报告
       3.应收账款
          (1)按种类披露:
                                            期末数                                                     期初数
    种类                        账面余额                        坏账准备                  账面余额                          坏账准备
                                          比例                         比例                          比例                            比例
                           金额                            金额                      金额                              金额
                                           (%)                         (%)                            (%)                            (%)单项金额重大并单
    项计提坏账准备的                   --       --                    --    --                      --     --                       --    --应收账款按组合计提坏账准备的应收账款账龄组
                       422,133,545.18     100.00     29,150,847.87     6.91      313,637,824.29      100.00     26,037,790.19        8.30合
    组合小计               422,133,545.18     100.00     29,150,847.87     6.91      313,637,824.29      100.00     26,037,790.19        8.30单项金额虽不重大
    但单项计提坏账准                                                                                --     --                       --    --备的应收账款
    合计                   422,133,545.18     100.00     29,150,847.87     6.91      313,637,824.29      100.00     26,037,790.19        8.30
            (2)组合中,按账龄分析法计提坏账准备的应收账款:
                                           期末数                                                       期初数
    账龄                     账面余额                                                      账面余额
                                                             坏账准备                                                         坏账准备
                            金额            比例(%)                                      金额               比例(%)
    1 年以内          392,144,201.79            92.90     19,607,210.09           256,988,956.35             81.94      12,849,447.82
    1-2 年              8,272,899.55             1.96        827,289.95            27,149,126.55              8.66       2,714,912.65
    2-3 年             13,749,938.83             3.26      2,749,987.77            21,055,427.40              6.71       4,211,085.48
    3-4 年              2,047,643.71             0.48      1,023,821.85             2,876,102.10              0.92       1,438,051.05
    4-5 年              1,952,646.17             0.46        976,323.08             1,487,837.41              0.47         743,918.71
    5 年以上            3,966,215.13             0.94      3,966,215.13             4,080,374.48              1.30       4,080,374.48
    合计                422,133,545.18          100.00      29,150,847.87         313,637,824.29             100.00     26,037,790.19
           (3)本期无单项金额重大需单项计提坏账准备的应收账款。
           (4)无单项金额虽不重大但单项计提坏账准备的应收账款。
           (5)本报告期内无通过货币资金直接全额或部分收回的前期已全额计提坏账准备,或
       计提坏账准备的比例较大的应收账款。
           (6)本期无实际核销的应收账款情况。
           (7)余额中应收持本公司 5%(含 5%)以上表决权股份的股东单位的款项:
                                                                                                                              占应收账款总
    单位名称                                        与本公司关系                 金额                  年限
                                                                                                                              额的比例(%)
    红豆集团有限公司                                     控股股东            42,370,331.07           1 年以内                  10.04
    合计                                                                     42,370,331.07                                     10.04江苏红豆实业股份有限公司 2012 年半年度报告
       (8)余额中应收其他关联方单位的款项:
                                                                                                        占应收账款总
    单位名称                                 与本公司关系               金额                年限
                                                                                                        额的比例(%)
    红豆集团有限公司                           控股股东             42,370,331.07          1 年以内              10.04
    无锡红顶服饰有限公司                  同一最终控制方             4,844,744.18          1 年以内              1.15
    江苏通用科技股份有限公司                 同一控股股东               39,379.20          1 年以内              0.01
    合计                                                            47,254,454.45                                11.20
    (9)应收账款金额前五名单位情况:
    单位名称                         与本公司关系                   金额            年限         占应收账款总额的比例(%)
    红豆集团有限公司                             客户        42,370,331.07       1 年以内                10.04
    客户 1                                       客户        22,241,861.20       1 年以内                 5.27
    客户 2                                       客户        20,951,158.80       1 年以内                 4.96
    客户 3                                       客户         5,975,754.73       1 年以内                 1.42
    客户 4                                       客户         5,850,000.00       1 年以内                 1.38
    合计                                                     97,389,105.80                               23.07
       (10)外币应收账款:
                                 期末数                                                期初数
       币种
                 外币金额         汇率           折人民币金额      外币金额            汇率          折人民币金额
       美元                 0                               0          245,952.00      6.3009           1,549,718.964.预付款项
    (1)预付账款按账龄列示:
                                                期末数                                      期初数账龄
                                         金额            比例(%)                     金额             比例(%)
    1 年以内                            169,266,493.60          86.83                   68,592,359.17         78.14
    1-2 年                               16,821,560.28           8.63                   12,718,078.93         14.49
    2-3 年                                   1,388,963.32        0.71                    1,266,503.21            1.44
    3-4 年                                   6,127,310.49        3.14                    4,756,221.42            5.42
    4-5 年                                    423,080.39         0.22                      241,191.84            0.27
    5 年以上                                  909,087.08         0.47                      202,411.28            0.24
    合计                                194,936,495.16         100.00                   87,776,765.85        100.00
       江苏红豆实业股份有限公司 2012 年半年度报告
              (2)预付款项金额前五名单位情况:
       单位名称                          与本公司关系                金额                 时间               未结算原因
       单位 1                               建筑商              37,150,000.00        1 年以内                预付工程款
       单位 2                               供应商              13,294,127.20        1 年以内                预付广告费
       单位 3                               建筑商                  9,954,333.59     1 年以内                预付工程款
       单位 4                               建筑商                  4,000,000.00     1 年以内                预付工程款
       单位 5                              门店租金                 3,766,667.00     1 年以内                预付门店租金
       合计                                                     68,165,127.79
           (3)余额中无预付持本公司 5%(含 5%)以上表决权股份的股东单位的款项。
           (4)余额中无预付其他关联方单位的款项。
           (5)预付账款期末数较期初数增加 10,715.97 万元,主要为控股子公司无锡红豆置业
       有限公司预付的工程款所致。
       5.应收利息
        项目                             期初数                 本期增加             本期减少                     期末数
        定期存款                         2,083,300.00          6,300,000.00                                      8,383,300.00
        合计                             2,083,300.00          6,300,000.00                                      8,383,300.00
           应收利息期末数较期初数增加 630 万元,主要为本公司本期计提债券保证金定期存款利
       息所致。
       6.其他应收款
          (1)按种类披露:
                                           期末数                                                  期初数
    种类                         账面余额                    坏账准备                   账面余额                      坏账准备
                                          比例                        比例                       比例                        比例
                            金额                        金额                       金额                          金额
                                          (%)                          (%)                        (%)                        (%)单项金额重大并单
    项计提坏账准备的                    --     --                  --       --                  --     --                   --    --其他应收款按组合计提坏账准备的其他应收款账龄
                         21,471,539.08   100.00   3,101,381.96         14.44   18,512,916.11     100.00       2,061,648.41   11.14组合
    组合小计                 21,471,539.08   100.00   3,101,381.96         14.44   18,512,916.11     100.00       2,061,648.41   11.14单项金额虽不重大
    但单项计提坏账准                                                                            --          --              --         --备的其他应收款
    合计                     21,471,539.08   100.00   3,101,381.96         14.44   18,512,916.11     100.00       2,061,648.41   11.14江苏红豆实业股份有限公司 2012 年半年度报告
       (2)组合中,按账龄分析法计提坏账准备的其他应收款:
                                  期末数                                                期初数
    账龄                    账面余额                                              账面余额
                                                 坏账准备                                             坏账准备
                     金额          比例(%)                               金额            比例(%)
    1 年以内          14,317,921.34      66.68        715,896.06         14,749,968.69          79.67      737,498.43
    1-2 年             3,805,332.49      17.72        380,533.25          1,531,914.73           8.27      153,191.48
    2-3 年             1,321,572.91       6.16        264,314.57            989,302.07           5.34      197,860.41
    3-4 年               368,376.75       1.72        184,188.37            309,013.78           1.67      154,506.89
    4-5 年               203,771.76       0.95        101,885.88            228,251.30           1.23      114,125.66
    5 年以上           1,454,563.83       6.77      1,454,563.83            704,465.54           3.82      704,465.54
    合计              21,471,539.08    100.00       3,101,381.96         18,512,916.11         100.00    2,061,648.41
       (3)期末无单项金额重大单独进行减值测试的其他应收款。
       (4)无单项金额虽不重大但单项计提坏账准备的其他应收款。
       (5)本报告期无以前已全额计提坏账准备,或计提坏账准备比例较大,但在本期又全额收回的款项。
       (6)本报告期内无实际核销的其他应收款。
       (7)余额中无应收持本公司 5%(含 5%)以上表决权股份的股东单位的款项。
       (8)余额中应收其他关联方单位的款项:
                                                                                                        占应收账款总
    单位名称                                     与本公司关系            金额                年限
                                                                                                        额的比例(%)
    红豆集团无锡南国企业有限公司                 同一控股股东         793,608.25         1 年以内              3.69
    江苏通用科技股份有限公司                     同一控股股东          1,200.00          1 年以内              0.01
    合计                                                              794,808.25                               3.70
    (9)其他应收款金额前五名单位情况:
    单位名称                           与本公司关系                   金额           年限        占其他应收款总额的比例(%)
    单位 1                                         建筑商          2,295,990.00     1 年以内              10.69
    单位 2                                          客户           1,000,000.00     1 年以内               4.66
    单位 3                                          客户            900,000.00      1 年以内               4.19
    红豆集团无锡南国企业有限公司               同一控股股东         793,608.25      1 年以内               3.69
    单位 4                                          客户            680,000.00      1 年以内               3.17
    合计                                                           5,669,598.25                           26.40
       (10)期末主要余额为:代付款项及履约保证金。江苏红豆实业股份有限公司 2012 年半年度报告7.存货
       (1)存货分类:
                                       期末数                                                      期初数项目
                    账面余额          跌价准备        账面价值                  账面余额          跌价准备          账面价值
    原材料               44,788,208.11     587,967.20          44,200,240.91         42,825,194.56     450,317.20         42,374,877.36
    低值易耗品               248,930.70                          248,930.70             385,552.27              --          385,552.27
    委托加工物资         12,837,994.74                         12,837,994.74         13,129,976.63              --        13,129,976.63
    在产品               18,680,570.17                         18,680,570.17         21,555,989.16              --        21,555,989.16
    开发成本           3,206,266,017.13                  3,206,266,017.13          2,993,769,724.66             --     2,993,769,724.66
    开发产品            200,007,085.56                        200,007,085.56        135,071,118.55              --       135,071,118.55
    产成品              361,618,478.88    3,621,774.47        357,996,704.41        438,681,582.21    8,382,167.67       430,299,414.54
    合计               3,844,447,285.29   4,209,741.67   3,840,237,543.62          3,645,419,138.04   8,832,484.87     3,636,586,653.17
    本公司的存货周转情况正常,2012 年 06 月 30 日对存放时间较长的库存商品按成本与可变现净值孰低原则计提存货跌价准备。可变现净值确认的依据为:在正常生产经营过程中,以预计售价减去预计完工成本和销售所必需的预计税费后的净值。
    (2)开发成本明细:
    项目名称                                                              期末数                               期初数
    镇江市香江花城四五期其余组团                                               29,201,013.54                         29,201,013.54
    镇江市和平路西荷花塘地块                                               341,760,875.60                        275,074,032.51
    东湖塘宜东苑(原尚东苑)                                                                                     108,054,067.02
    无锡市人民路九棉地块                                                 1,187,750,414.37                     1,058,190,823.23
    红豆广场(苏家塘地块、昆达球厂地块)                                   264,415,977.96                        249,164,592.19
    无锡市怀仁中学西侧地块                                                 120,668,568.03                        118,243,951.28
    锡东新城                                                               679,937,550.72                        667,422,113.58
    东港乡政府地块                                                         179,044,246.44                            99,977,087.73
    南京江宁 D49 地块                                                      403,487,370.47                        388,442,043.58
    合计                                                                 3,206,266,017.13                     2,993,769,724.66
       (3)开发产品明细:
    项目名称                                                              期末数                               期初数
    无锡市红豆花园一二期                                                        9,264,046.77                          9,264,046.77
    无锡市红豆花园 A 区                                                         2,382,636.79                          2,382,636.79
    无锡市红豆国际广场(道长巷地块)                                           99,989,292.29                     104,190,698.94
    东湖塘宜东苑(原尚东苑)                                                   82,335,721.27                         13,198,394.91
    镇江市香江花城一期玫瑰苑 AB 组团                                            2,198,480.67                          2,198,480.67
    镇江市香江花城二期紫薇苑 AB 组团                                             531,963.25                            531,963.25
    镇江市香江花城二期水云轩                                                    1,390,435.87                          1,390,388.58
                 江苏红豆实业股份有限公司 2012 年半年度报告
                 镇江市香江花城二期金桂苑                                                             721,429.50                                 721,429.50
                 镇江市香江花城二期香梅苑                                                             299,494.46                                 299,494.46
                 镇江市香江花城四期御花苑 A                                                           893,584.69                                 893,584.69
                 合计                                                                              200,007,085.56                           135,071,118.56
                     (4)本公司存货期末余额中借款费用资本化金额为 17,010.24 万元。
                     (5)本公司存货期末余额中用于担保抵押的情况见附注 5-25。
                     (6)镇江市和平路西荷花塘地块尚在开发中。本公司 2012 年 6 月 30 日的存货中江南
                 府邸分公司余额为 34,176.09 万元,系本公司于 2002 年 8 月通过土地竞拍取得的镇江市和平
                 路西荷花塘地块。地块总占地面积 188 亩,原应于 2003 年 12 月 18 日前全部交付,截至 2012
                 年 06 月 30 日已交付 110 亩,尚有 78 亩未能交付,本公司正通过与政府各职能部门进行沟
                 通交流,尽快将尚未交付的土地交付本公司。
                     (7)存货期末数较期初数增加 19,902.82 万元,主要原因为控股子公司无锡红豆置业有
                 限公司无锡市人民路九棉项目、东港乡政府项目项目开发成本增加所致。
                 8.长期股权投资
                    (1)按类别列示
                                                                                                                          在被投资
                                                                                                               在被投
                                                                                                    在被投                单位持股     减    本期
                                                                                                               资单位
                  核算                                                                              资单位                比例与表     值    计提
    被投资单位                  投资成本           期初数         增减变动             期末数                      表决权                                本期现金红利
                  方法                                                                              持股比                决权比例     准    减值
                                                                                                               比例
                                                                                                    例(%)                 不一致的     备    准备
                                                                                                                (%)
                                                                                                                           说明
    红豆集团财务      权益
                           108,557,396.67   170,516,077.02    6,518,548.22        177,034,625.24      31         31
    有限公司           法
    无锡市锡山区      权益
    阿福农村小额                50,563,270.43    83,629,419.39    4,421,301.67         88,050,721.06      25         25
    贷款有限公司       法
    上海磐石金池      成本
    投资合伙企业                 7,500,000.00     7,500,000.00                     7,500,000.00            2.5        2.5
    (有限合伙)       法深圳市中欧基
    石股权投资合      成本
                             1,000,000.00     1,000,000.00                          1,000,000.00           2          2
    伙企业(有限合     法伙)
    合计                       167,620,667.10   262,645,496.41   10,939,849.89    273,585,346..30
                        (2)对联营企业投资
                                                                                                                              单位:万元
                                                             本企业在
                                            本企业持         被投资单        期末资产          期末负债         期末净资产           本期营业         本期
                 被投资单位名称
                                            股比例(%)        位表决权          总额              总额               总额             收入总额       净利润
                                                             比例(%)
                 一、联营企业
                 红豆集团财务有限公
                                                  31%             31%        163,028.89        105,921.59          57,107.30          51,44.37      2,102.76
                 司江苏红豆实业股份有限公司 2012 年半年度报告无锡市锡山区阿福农
                          25%          25%       50,295.93      15,360.50      34,935.43       2,213.08   1,768.52村小额贷款有限公司9.投资性房地产
    按成本计量的投资性房地产:
         项目              期初数                    本期增加                本期减少               期末数
    一、账面原值合计:        627,222,785.96                        --                     --     627,222,785.96
    其中:房屋建筑物          468,122,882.44                        --                     --     468,122,882.44
        土地使用权         159,099,903.52                        --                     --     159,099,903.52二、累计折旧和累
                             36,916,514.28           8,328,404.92                       --        45,244,919.20
    计摊销合计
    其中:房屋建筑物            29,702,604.16           6,472,729.98                       --        36,175,334.14
       土地使用权             7,213,910.12           1,855,674.94                       --         9,069,585.06
    三、减值准备合计                          --                    --                     --                     --
    其中:房屋建筑物                          --                    --                     --                     --
       土地使用权                          --                    --                     --                     --
    四、账面价值合计          590,306,271.68                                               --     581,977,866.76
    其中:房屋建筑物          438,420,278.28                                               --     431,947,548.30
       土地使用权          151,885,993.40                                               --     150,030,318.46
    (1)本期折旧和摊销额 8,328,404.92 元。
    (2)投资性房地产的抵押情况见附注 5-25。10.固定资产
    (1)固定资产情况:
          项目               期初数                   本期增加                  本期减少             期末数
    一、账面原值合计:      859,989,389.46                     5,685,005.08      11,006,811.43      854,667,583.11
    其中:房屋建筑物       483,049,280.38                                        4,518,457.05      478,530,823.33
          机器设备        325,976,395.17                     2,438,586.54       5,821,884.69      322,593,097.02
          电子设备         17,338,980.67                     1,071,431.92        121,208.74        18,289,203.85
          运输设备         10,544,752.13                      404,376.00         501,423.95        10,447,704.18
          其他设备         23,079,981.11                     1,770,610.62         43,837.00        24,806,754.73
                                                本期增加       本期计提
    二、累计折旧合计:      306,215,981.50                     32,197,753.31     17,159,672.57      321,254,062.24
    其中:房屋建筑物       101,085,974.83                      5,757,063.00     12,142,623.37       94,700,414.46
          机器设备        175,203,193.98                     24,056,194.82      4,588,750.87      194,670,637.93
          电子设备          6,988,183.72                      1,220,947.23        19,863.95         8,189,267.00
          运输设备          5,986,266.91                        443,166.60       397,534.38         6,031,899.13
         其他设备          16,952,362.06                        720,381.66        10,900.00        17,661,843.72
    三、固定资产账面净值计: 553,773,407.96                                                          533,413,520.87
    其中:房屋建筑物       381,963,305.55                                                          383,830,408.87江苏红豆实业股份有限公司 2012 年半年度报告
             机器设备        150,773,201.19                                                                      127,922,459.09
             电子设备         10,350,796.95                                    -                                      10,099,936.85
             运输设备           4,558,485.22                                                                           4,415,805.05
             其他设备           6,127,619.05                                                                           7,144,911.01
    四、减值准备合计:                         --                             --                       --                          --
    其中:房屋建筑物                          --                             --                       --                          --
             机器设备                          --                             --                       --                          --
             电子设备                          --                             --                       --                          --
             运输设备                          --                             --                       --                          --
             其他设备                          --                             --                       --                          --
    五、固定资产账面价值计: 553,773,407.96                                                                        533,413,520.87
    其中:房屋建筑物        381,963,305.55                                                                      383,830,408.87
             机器设备        150,773,201.19                                                                      127,922,459.09
             电子设备         10,350,796.95                                                                           10,099,936.85
             运输设备           4,558,485.22                                                                           4,415,805.05
             其他设备           6,127,619.05                                                                           7,144,911.01
    本期折旧额 32,197,753.31 元
    本期由在建工程转入固定资产原价为 2,099,711.45 元。
    (2)固定资产中无融资租赁和暂时闲置的资产。
    (3)固定资产的抵押情况见附注 5-16、5-25、5-26。
    (4)2012 年 06 月 30 日固定资产无迹象表明资产可能发生了减值,故不需计提固定资
    产减值准备。
    (5)截至 2012 年 06 月 30 日未办妥产权证书的固定资产如下:
                                                                            预计办结产
    项目                               固定资产原值金额   未办妥产权证书原因
                                                                            权证书时间
    无锡棉纺淮安分公司厂房               4,467.27 万元    产权证书正在办理中    2013 年11.在建工程
    (1)按项目列示:
                                           期末数                                                    期初数项目
                         账面余额        跌价准备         账面净值             账面余额             跌价准备             账面净值
    设备安装                                                                          1,116,722.24                  --       1,116,722.24
    物流基地               35,651,506.99                  35,651,506.99           21,053,366.27                     --     21,053,366.27
    软件设计                 5,050,188.08                     5,050,188.08             1,754,461.58                  --       1,754,461.58
    污泥干化                                                                            914,613.14                   --        914,613.14
    合计                    40,701,695.07                  40,701,695.07           24,839,163.23                     --     24,839,163.23
       (2)重大在建工程项目变动情况:
       表1
                                        预算数                                                      转入                    其他
    项目名称                                               期初数             本期增加
                                        (万元)                                                    固定资产                  减少
    设备安装                                  --         1,116,722.24           68,376.07             1,185,098.31                          --
    物流基地                            20,000 万元     21,053,366.27        14,598,140.72                                                  --
    江苏红豆实业股份有限公司 2012 年半年度报告
    ERP 软件                                --           1,754,461.58          3,295,726.50                                      --
    污泥干化                                --            914,613.14                              914,613.14                     --
    合计                                    --          24,839,163.23         17,962,243.29     2,099,711.45                     --
        表2
                                 工程投入
                                              工程进        利息资本化金    其中:本期利   本期利息资     资金
    项目名称                        占预算比                                                                            期末数
                                              度(%)             额          息资本化金额   本化率(%)      来源
                                   例(%)
    设备安装                           --        完工                                             --         自筹
    物流基地                           --                      1,454,914.76     124,480.64        --         自筹    35,651,506.99
    ERP 软件                           --                                                         --         自筹      5,050,188.08
    污泥干化                           --        完工               --              --            --         自筹
    合计                               --          --          1,454,914.76      124,480.64       --                    40,701,695.07
      (3)2012 年 06 月 30 日在建工程项目无迹象表明可能发生了减值,故不需计提在建工
    程减值准备。
        (4)本期增加的在建工程中资本化利息 124,480.64 元。
    12.无形资产
    (1)无形资产情况:
         项目                   期初数                  本期增加                  本期减少                 期末数
    一、账面原值合计:          131,213,516.03                                                             131,213,516.03
    土地使用权 1             19,085,453.70                                                              19,085,453.70
    土地使用权 2             39,427,708.52                                                              39,427,708.52
    土地使用权 3             17,221,529.90                                                              17,221,529.90
    土地使用权 4             40,391,049.00                                                              40,391,049.00
    土地使用权 5             13,546,459.10                                                              13,546,459.10
    软件                      1,541,315.81                                                               1,541,315.81
    二、累计摊销合计:           13,878,681.44             2,414,230.06                                     16,292,911.50
    土地使用权 1              4,580,503.16               190,854.53                                      4,771,357.69
    土地使用权 2              6,702,440.07               394,277.08                                      7,096,717.15
    土地使用权 3                729,166.90               183,207.76                                        912,374.66
    土地使用权 4              1,352,097.53               429,692.01                                      1,781,789.54
    土地使用权 5                453,468.22               144,111.26                                        597,579.48
    软件                         61,005.56             1,072,087.42                                      1,133,092.98
    三、无形资产账面净值合计:   117,334,834.59                                                             114,920,604.53
    土地使用权 1             14,504,950.54                                                              14,314,096.01
    土地使用权 2             32,725,268.45                                                              32,330,991.37
    土地使用权 3             16,492,363.00                                                              16,309,155.24
    土地使用权 4             39,038,951.47                                                              38,609,259.46
    江苏红豆实业股份有限公司 2012 年半年度报告
    土地使用权 5             13,092,990.88                                                      12,948,879.62
    软件                      1,480,310.25                                                         408,222.83
    四、减值准备合计:                           --
    土地使用权 1                             --
    土地使用权 2                             --
    土地使用权 3                             --
    土地使用权 4                             --
    土地使用权 5                             --
    软件                                     --
    五、无形资产账面价值合计:   117,334,834.59                                                     114,920,604.53
    土地使用权 1             14,504,950.54                                                      14,314,096.01
    土地使用权 2             32,725,268.45                                                      32,330,991.37
    土地使用权 3             16,492,363.00                                                      16,309,155.24
    土地使用权 4             39,038,951.47                                                      38,609,259.46
    土地使用权 5             13,092,990.88                                                      12,948,879.62
    软件                      1,480,310.25                                                         408,222.83
      本期摊销额 2,414,230.06 元。
      (1)土地使用权 1 是本公司以资产置换方式取得的 53,142.10 平方米的土地使用权,取
    得锡国土用(1999)字第 1169—1175 号国有土地使用证。
      (2)土地使用权 2 是本公司以出让方式取得的 103,346.20 平方米的土地使用权,取得
    锡国土用(2003)字第 0241—0246 国有土地使用证。
      (3)土地使用权 3 是本公司以转让方式取得的 36,283.30 平方米的土地使用权,取得锡
    国土用(2009)字第 0221 号国有土地使用证。
      (4)土地使用权 4 是本公司以转让方式取得的 68,023.6 平方米的土地使用权,取得锡
    国土用(2010)字第 0134 号国有土地使用证。
      (5)土地使用权 5 是本公司以转让方式取得的 116,669.80 平方米的土地使用权,取得
    锡国土用(2010)字第 0135 号国有土地使用证。
      (6)无形资产的抵押情况:本公司土地使用权 1-5 均作为借款及债券的抵押。具体情况
    见附注 5-16、5-25、5-26。
    13.长期待摊费用
                                                                                   本期                   其他减少
    项目                         期初数              本期增加        本期摊销               期末数
                                                                                   减少                    原因
    专卖店道具费               54,205,311.51        19,501,863.57   19,124,627.93          54,582,547.15           --
    污水设施改造费               101,176.19           223,132.00       92,418.16             231,890.03            --
    形象代言费                   687,972.29                           687,972.29                      --           --
    绿化费                       368,000.00                            61,333.00             306,667.00            --
    房屋装修费                  1,431,942.26           13,900.00      365,910.48            1,079,931.78           --
    红豆商业酒店 IT 工程         702,617.00           213,924.00      160,722.22             755,818.78            --
    合计                       57,497,019.25        19,952,819.57   20,492,984.08          56,956,854.74           --
    14.递延所得税资产
      (1)已确认的递延所得税资产
    项目                                                 期末数                                 期初数江苏红豆实业股份有限公司 2012 年半年度报告
    坏账准备                                                3,273,264.46                                3,365,440.63
    存货跌价准备                                             426,512.81                                    354,024.29
    递延所得税资产合计                                      3,699,777.27                                3,719,464.92
       (2)未确认递延所得税资产明细
    项目                                         期末数                                        期初数
    可抵扣亏损                                           71,695,910.24                               70,163,728.81
    坏账准备                                             13,422,275.88                                  5,796,262.50
    存货跌价准备                                            1,366,322.97                                6,022,005.77
    合计                                          86,484,509.09                                      81,981,997.08
                                                        009
       (3)未确认递延所得税资产的可抵扣亏损将于以下年度到期
    年份                                  期末数                           期初数                       备注
    2013 年                                  3,249,584.79                       3,249,584.79                       --
    2014 年                                  2,071,562.89                       3,044,274.68                       --
    2015 年                                  2,081,793.71                       9,999,182.89                       --
    2016 年                                 39,366,573.29                   53,870,686.45                          --
    2017 年                                 24,926,395.56
    合计                                    71,695,910.24                   70,163,728.81
       (4)引起暂时性差异的资产或负债项目对应的暂时性差异
    项目                                         期末数                                        期初数
    坏账准备                                             18,829,953.95                               22,303,176.10
    存货跌价准备                                          2,843,418.70                                2,360,161.90
    合计                                                 21,673,372.65                               24,663,338.0015.资产减值准备
                                                                                     本年减少
    项目                                     期初数            本年计提额                                         期末数
                                                                                 转回           转销
    一、坏账准备                           28,099,438.60        4,152,791.23                                   32,252,229.83
    二、存货跌价准备                         8,832,484.87       -4,622,743.20                                   4,209,741.67
    合计                                   36,931,923.47         -469,951.97                                   36,461,971.5016.短期借款
    (1)项目                                    期末数                                        期初数
    保证借款                                            455,000,000.00                              445,000,000.00
    抵押借款                                            128,000,000.00                              108,000,000.00江苏红豆实业股份有限公司 2012 年半年度报告
    信用借款                                                        --                                 --
    合计                                               583,000,000.00                     553,000,000.00
    (1)本公司以位于无锡市东港镇湖塘桥村南庄计 16,678.10 平方米(原值 636.29 万元)的国有土地使用权(锡土国用 2003 字第 0243 号);及 42,405.30 平方米(原值 6,067.91 万元)的房屋建筑物(锡房权证港下字第 41001080 号) 评估价值 5,957.94 万元、抵押权利价值 3,570万,用于中国银行锡山支行 5,000 万元借款中的 4,000 万的抵押。本借款同时由红豆集团有限公司提供保证担保;
    (2)本公司以位于港下锡港东路 2 号计 26,206.10 平方米、港下镇港下村冯港 1,658.30平方米(原值 1,000.72 万元)的国有土地使用权(锡土国用 1999 字第 1169 号至 1174 号),评估价值 1,142.44 万元,抵押价值 685.46 万元;及港下镇兴港路计 42,381.60 平方米(原值为 4,298.05 万元)的房屋建筑物(锡房权证港下字第 18000221 号、锡房权证东港字第18000222 号、锡房权证港下字第 18000223 号、锡房权证港下字第 18000224 号、锡房权证港下字第 18000225 号、锡房权证东港字第 18000226 号、锡房权证港下字第 18000228 号、锡房权证港下字第 41001065 号、锡房权证港下字第 41001068 号),用于中国农业银行锡山支行 2,800 万元借款的抵押,本借款同时由红豆集团有限公司提供保证担保;
    (3)本公司以位于无锡红豆国际广场所属的国有土地使用权(原值为 12,921.06 万元)—无锡市中山路 531-1-7 层(锡国用 2010 第 01003405 号)及所属房屋所有权(原值为 35,737.93万元)—无锡市中山路 531 号(锡房权证崇安字第 WX1000307164 号),作为中国农业银行锡山支行 6,000.00 万元借款提供抵押担保。本借款同时由红豆集团有限公司提供保证担保。
    (4)本公司无已到期未偿还的短期借款。17.应付票据
    项目                                         期末数                             期初数
    银行承兑汇票                                          4,500,000.00                       1,050,000.00
    商业承兑汇票                                       14,237,139.00                       27,234,245.60
    合计                                               18,737,139.00                       28,284,245.60
    (1)下一会计期间将到期的金额 18,737,139.00 元。
    (2)应付票据期末数较期初数减少 954.71 万元,主要系本期减少商业承兑汇票结算所
    致18.应付账款
    (1)应付账款列示:
    项目                                               期末数                    期初数购买商品、承建工程设备及接受劳
                                                   391,743,313.03            431,341,647.01务
    合计                                               391,743,313.03            431,341,647.01
       (2)无账龄超过 1 年的大额应付账款。
       (3)余额中无应付持有本公司 5%(含 5%)以上表决权股份的股东单位款项。
       (4)余额中无应付其他关联方单位的款项。19.预收款项
    (1)预收款项列示:
    项目                                                     期末数                       期初数
    预收货款                                                    613,038,275.81             350,261,002.49
    合计                                                        613,038,275.81             350,261,002.49江苏红豆实业股份有限公司 2012 年半年度报告
       其中:涉及镇江市香江花城开发的房屋的预收款明细:
                                             期末数                                 期初数项目
                                              金额              比例(%)      金额            比例(%)
    预收房屋销售款(按揭贷款)                                                    500,000.00         0.14
    预收房屋销售款(一次性付款)                         6,355.00       0.00    19,138,663.00        5.47
    合计                                                 6,355.00       0.00    19,638,663.00        5.61
       其中:涉及镇江市江南府邸开发的房屋的预收款明细:
                                                     期末数                         期初数项目
                                              金额              比例(%)      金额            比例(%)
    预收房屋销售款(按揭贷款)                   33,480,000.00          5.46
    预收房屋销售款(一次性付款)                 88,609,305.00         14.45
    合计                                     122,089,305.00            19.91
       其中:涉及无锡宜东苑开发的房屋的预收款明细:
                                             期末数                                 期初数项目
                                              金额              比例(%)      金额            比例(%)
    预收房屋销售款(按揭贷款)                   19,915,000.00          3.25    42,979,900.00       12.27
    预收房屋销售款(一次性付款定金)              8,148,914.00          1.33    73,250,792.00       20.91
    合计                                         28,063,914.00          4.58   116,230,692.00       33.18
       其中:涉及红豆广场开发的房屋的预收款明细:
                                             期末数                                 期初数项目
                                              金额              比例(%)      金额            比例(%)
    预收房屋销售款(按揭贷款)                    7,670,000.00          1.25
    预收房屋销售款(一次性付款定金)             92,765,861.00         15.13
              合计                       100,435,861.00            16.38
       其中:涉及无锡市红豆人民路九号开发的房屋的预收款明细:
                                             期末数                                 期初数项目
                                              金额              比例(%)      金额            比例(%)
    预收房屋销售款(按揭贷款)                   58,870,000.00          9.60    27,700,000.00        7.91
    预收房屋销售款(一次性付款定金)         250,452,421.00            40.85   155,559,526.00       44.41
    合计                                     309,322,421.00            50.45   183,259,526.00       52.32
       (2)无账龄超过 1 年的大额预收款项。
       (3)余额中无预收持有本公司 5%(含 5%)以上表决权股份的股东单位款项。
       (4)余额中预收其他关联方款项见附注 7-6。
    江苏红豆实业股份有限公司 2012 年半年度报告
      (5)预收账款期末数较期初数增加 26,277.73 万元,主要原因为:控股子公司无锡红豆
    置业有限公司红豆广场原苏家塘地块、昆达球厂地块及镇江市江南府邸项目预售房款。
    20.应付职工薪酬
    项目                                 期初数          本期增加                本期减少               期末数
    一、工资、奖金津贴及补贴           13,691,669.05    72,637,085.93       71,856,565.76          14,472,189.22
    二、职工福利费                                 --      144,095.70          144,095.70
    三、社会保险费                      1,140,819.27     3,937,871.36        4,957,512.79               121,177.84
    四、住房公积金                         16,402.16       341,166.00          347,646.00                 9,922.16
    五、工会经费和职工教育经费            152,982.43         7,775.00            7,775.00               152,982.43
    六、非货币性福利                               --
    七、因解除劳动关系给予的补偿                   --
    八、其他                               -2,548.51      592,628.40              590,079.89
    其中:以现金结算的股份支付                     --
    合计                               14,999,324.40    77,660,622.39       77,903,675.14          14,756,271.65
       (1)应付职工薪酬中无属于拖欠性质的金额。
       (2)应付职工薪酬期末余额为 2012 年 6 月职工工资,将于 2012 年 7 月发放。
    21.应交税费
          项目                   报告期税率               期末数                           期初数
             增值税            销售收入的 17%               8,950,330.76                    17,013,103.41
             营业税            营业收入的 5%              -25,672,890.21                   -12,405,857.22
       城市维护建设税          流转税额的 7%               -1,514,161.12                      502,606.45
           企业所得税                                     -10,016,803.32                     6,511,380.15
             房产税                                             548,034.76                    437,381.83
           个人所得税             代扣代缴                        7,627.43                     13,342.74
             印花税                                             -95,470.42                    310,407.40
           综合基金                                              80,234.27                     29,960.59
           三项基金                                          -218,190.17                       80,787.56
           土地增值税                                     -12,181,373.23                    -5,776,826.07
           土地使用税                                           697,612.44                    561,852.69
           教育费附加          流转税额的 5%                 -871,193.69                      433,748.40
             合计                     --                  -40,286,242.50                     7,711,887.93江苏红豆实业股份有限公司 2012 年半年度报告应交税费期末数较期初数减少 4,799.81 万元,主要为预缴营业税、企业所得税及土地增值税。22.应付利息
    项目                                              期末数                      期初数
    按合同的约定计提的借款利息                                 1,280,000.00          1,280,000.00
    合计                                                       1,280,000.00          1,280,000.0023.其他应付款
    (1) 其他应付款列示:
    项目                                                   期末数                 期初数
    其他暂收、应付款项                                     1,502,921,324.98       1,337,899,131.18
    合计                                                   1,502,921,324.98       1,337,899,131.18
       (2)余额中应付持有公司 5%(含 5%)以上表决权股份的股东单位情况:
    项目                                                与本公司关系              期末数
    红豆集团有限公司                                      控股股东                  38,549,333.76
    合计                                                                            38,549,333.76
       (3)余额中应付其他关联方单位的款项:
    项目                                                与本企业关系              期末数
    江苏红豆国际发展有限公司                            同一控股股东              1,325,417,417.87
    红豆集团公司远东有限公司                            同一控股股东                  6,929,559.48
    合计                                                                          1,332,346,977.35
    (4)无账龄超过 1 年的大额其他应付款。
    (5)其他应付款期末余额中主要款项:应付江苏红豆国际发展有限公司资金往来款132,541.74 万元(主要为本公司控股子公司无锡红豆置业有限公司暂借用于房地产开发)、收取的意向金 9,008.35 万元,其中向本公司部分关联自然人收取情况如下:
            关联自然人                              与本企业关系                期末数
              龚新度                         公司副董事长                        1,150,000.00
              周宏江                         公司董事、总经理                      500,000.00
              郭小兴                         红豆集团监事                        1,080,000.00
              王竹倩                         红豆集团董事、公司董事              1,050,000.00
              戴敏君                         公司董事                              800,000.00
              周耀庭                         红豆集团法定代表人                    720,000.00
              褚菊芬                         红豆集团董事                          600,000.00
              顾建清                         红豆集团监事、公司监事                600,000.00
              刘宏彪                         江苏通用科技股份有限公司总经理        600,000.00
              钱静                           红豆集团总裁助理                      600,000.00
              周海江                         红豆集团总裁                          600,000.00
              周海燕                         红豆集团董事                          600,000.00
              周鸣江                         公司董事长                            600,000.00
               合计                                                              9,500,000.00(6)其他应付款期末数较期初数增加 16,502.22 万元,主要为收到江苏红豆国际发展有限公司资金往来款所致。江苏红豆实业股份有限公司 2012 年半年度报告24.一年内到期的非流动负债
    (1)一年内到期的长期借款
    项目                                                            期末数                                期初数
    抵押借款                                                         115,600,000.00                            207,611,200.00
    保证借款                                                                                                     5,500,000.00
    合计                                                             115,600,000.00                            213,111,200.00
       (2)金额前五名的一年内到期的长期借款:
                  借款        借款                     利率                  期末数                          期初数
    贷款单位                                  币种
                 起始日      终止日                    (%)      外币金额         本币金额       外币金额          本币金额
    中行锡山支行   2010-09-08   2012-12-31   人民币        5.76                      80,000,000.00              --    80,000,000.00
    中行锡山支行   2010-09-27   2012-12-31   人民币        5.76                --    20,000,000.00              --     67,111,200.00
    农行锡山支行   2010-04-16   2012-10-15   人民币        5.40                --    12,000,000.00              --    24,000,000.00
    工行港下支行   2010-06-01   2012-10-15   人民币        5.40                --                               --    15,800,000.00
    工行港下支行   2010-08-04   2012-12-31   人民币        5.94                --                               --    13,500,000.00
    农行镇江分行   2010-06-11   2012-12-31   人民币        7.48                --     3,600,000.00              --                   --
    合计                                                                       -- 115,600,000.00                -- 200,411,200.00
        (3) 抵押借款:抵押情况详见附注 5-25。
        (4) 一年内到期的非流动负债期末数较期初数减少 9751.12 万元,主要为一年期的
        长期借款归还所致。25、长期借款
    (1)长期借款分类
    项目                                                            期末数                                期初数
    保证借款                                                                       --                                    --
    抵押借款                                                        1,131,400,000.00                      1,011,800,000.00
    合计                                                            1,131,400,000.00                      1,011,800,000.00
       (2)金额前五名的长期借款:
                                                                                期末数                       期初数
                  借款         借款                     利率
    贷款单位                                币种                     外币                            外币
                 起始日      终止日                     (%)                     本币金额                        本币金额
                                                                   金额                            金额
    工行港下支行   2011-12-26   2014-5-22    人民币         7.315         --          60,000,000.00
    农行镇江分行   2008-06-13   2018-06-05   人民币         7.48          --          52,800,000.00       --         52,800,000.00
    农行镇江分行   2011-11-15   2015-4-30    人民币         6.90          --          50,000,000.00       --         50,000,000.00
    农行镇江分行   2011-10-31   2015-10-31   人民币         6.90          --          50,000,000.00       --         50,000,000.00
    工行锡山支行   2011-11-29   2013-5-23    人民币         7.315         --                              --         40,000,000.00江苏红豆实业股份有限公司 2012 年半年度报告
    工行锡山支行    2011-6-23    2013-5-23       人民币     7.04        --                    --    30,000,000.00
    工行港下支行    2012-6-27    2014-5-22       人民币     7.04        --    50,000,000.00   --               --
    合计                                                                --   262,800,000.00        222,800,000.00
       (3)长期借款抵押情况:
    本公司以位于无锡红豆国际广场所属的国有土地使用权(原值为 12,921.06 万元)—无锡市中山路 531-1-7 层(锡国用 2010 第 01003405 号)及所属房屋所有权(原值为 35,737.93万元)—无锡市中山路 531 号(锡房权证崇安字第 WX1000307164 号)抵押价值 150,009.99万元,作为中国农业银行无锡市锡山支行 56,100 万元借款的抵押。
    本公司以位于镇江红豆购物商业广场,镇江市京口区九里街 1 号(原值为 2,616.37 万元)的国有土地使用权(镇国用 2008 第 101 号)建筑面积 10,877.10 平方米,评估价值 4,066.95万元,抵押价值 2,440.17 万元;本公司以位于镇江市禹山北路 1 号(原值为 372.56 万元)的国有土地使用权(镇国用 2008 第 516 号)建筑面积 547.70 平方米,评估价值 204.78 万元,抵押价值 122.86 万元作为中国农业银行镇江市分行 5,000 万元借款的抵押;本公司以位于禹山北路 1 号镇江红豆购物广场 8 幢 50,788 平方米(原值为 12,419.34 万元)的房屋建筑物(镇房权证京字第 70016540 号)评估价值 13,218.09 万元,抵押价值 7,930.85 万元作为中国农业银行镇江市分行 640 万元及上述 5,000 万元借款的抵押。
    本公司以位于东港镇计 192,200.00 平方米(原值为 7,115.90 万元)的国有土地使用权(锡锡国用 2010 第 0134 号、锡锡国用 2010 第 0135 号、锡锡国用 2009 第 0221 号)的评估价值8,878.96 万元、抵押价值 5,300 万元;以位于东港镇计 53,630.57 平方米(原值为 4,497.37万元)的房屋建筑物(锡房权证锡山字第 XS1000242222 号、第 XS1000242226 号、第XS1000303706、第 XS1000303716 号、第 XS1000303725-1 号、第 XS1000303725-2 号、第XS1000303725-3 号)的评估价值 5,688.39 万元,抵押价值 3,400 万元,用于中国银行锡山支行 10,000 万元借款的抵押。本借款同时由红豆集团有限公司和江苏通用科技股份有限公司(对其中的 10500 万元)提供保证担保。
    本公司以位于镇江市和平路东侧的国有土地使用权(镇国用 2002 字第 1132563),建筑面积 50,510 平方米,评估价值 25,376.22 万元,抵押价值 17,763 万元;本公司以位于镇江市和平路东侧的国有土地使用权(镇国用 2010 第 1169 号)建筑面积 23,308.5 平方米,评估价值 11,710.19 万元,抵押价值 8,197 万元作为中国农业银行镇江市分行 15,460 万元借款的抵押。
    本公司与以位于锡沪路与江海路交叉口西南侧的地号为 1-007-006-094 使用面积14232.6 平方米的国有土地使用权(锡崇国用 2010 第 038 号),评估金额为 26405.74 万人民币,抵押给中国工商银行股份有限公司锡山支行,抵押贷款金额为 26405 万人民币,用于中国工商银行无锡锡山支行长期借款人民币 37,500 万元的抵押。26.应付债券
    债券名称                    债券面值                  发行日期            债券期限               发行金额2007 年江苏红豆实业
                            500,000,000.00       2007 年11 月5 日           7 年期                  500,000,000.00股份有限公司债券
    合计                        500,000,000.00                                                          500,000,000.00江苏红豆实业股份有限公司 2012 年半年度报告
    债券名称                本期应计利息      本期已付利息       期末应付利息       期末利息调整           期末余额2007 年江苏红豆实
                          15,800,000.00                0        19,478,333.33      -4,250,000.00        515,228,333.33业股份有限公司债券
    合计                      15,800,000.00                0        19,478,333.33     -4,250,000.00        515,228,333.33
    本公司以评估价值 5,063.11 万元的土地和评估价值 10,083.43 万元的房产、红豆集团以评估价值 17,913.52 万元的土地和评估价值 25,282.80 万元的房产作为应付债券的抵押。27.其他非流动负债
                  项目                                     期末数                            期初数
    2011 年省级现代服务业发展专项引导资金                         2,958,333.33                         3,000,000.00
    搬迁补偿款                                                    2,709,887.08                         2,709,887.08
    无锡市工业转型升级引导资金                                      100,000.00                           120,000.00
    锡山区环保补助资金                                               75,000.00                            75,000.00
                  合计                                        5,843,220.41                         5,904,887.0828.股本
                                                           本期变动增减(+、-)                        期末数
                                 期初数
                                                公积金转股          其他              小计
    一、有限售条件股份                         --
    1、国家持股                                --
    2、国有法人持股                            --
    3、其他内资持股                            --
    其中:境内法人持股                         --
       境内自然人持股                      --
    4、外资持股                                --
    有限售条件股份合计                         --
    二、无限售条件股份                         --
    境内上市的人民币普通股        560,399,640.00                                                        560,399,640.00
    三、股份总数                  560,399,640.00                                                        560,399,640.0029.资本公积
    项目                           期初数              本期增加              本期减少                 期末数
    股本溢价                    240,438,791.55                                                      240,438,791.55
    股权投资准备                    626,730.88                                                          626,730.88
    其他资本公积                  5,689,520.51                                                        5,689,520.51
    合计                        246,755,042.94                                                      246,755,042.9430.盈余公积
    项目                           期初数              本期增加              本期减少                 期末数
    法定盈余公积金               99,905,850.48                                                   99,905,850.48江苏红豆实业股份有限公司 2012 年半年度报告
    合计                        99,905,850.48                                                     99,905,850.4831、未分配利润
    (1)明细情况
    项目                                                             本期金额
    调整前 上年末未分配利润                                          431,281,212.42调整 年初未分配利润合计数
    调整后 年初未分配利润                                            431,281,212.42
    加:本期归属于公司普通股股东的净利润                              18,138,651.65减:提取法定盈余公积
       提取任意盈余公积
       提取一般风险准备
       应付普通股股利                                              11,207,992.8
       被合并方合并前实现的留存收益
    期末未分配利润                                                   438,211,871.2732.营业收入及营业成本
    (1)明细情况:
             项目                            本期发生额                             上期发生额
           营业收入                                773,343,455.06                         742,659,283.95
           营业成本                                561,054,530.98                         537,555,260.13
    (2)营业收入及营业成本(分行业):
                                   本期发生额                                     上期发生额行业名称
                          营业收入             营业成本               营业收入              营业成本
    服装销售                  466,319,626.50       305,342,630.95         319,317,270.33       233,589,516.40
    商品房销售                156,386,558.45       116,827,821.68         291,093,376.63       187,835,616.55毛线纱线及印染
                           97,653,121.21        78,686,713.06          61,317,447.73           49,739,330.55销售
    物业                                 0.00                 0.00          4,495,081.88            2,044,327.81
    棉纱线                     52,984,148.90        60,197,365.29          66,436,107.38           64,346,468.82
    合计                      773,343,455.06       561,054,530.98         742,659,283.95       537,555,260.13江苏红豆实业股份有限公司 2012 年半年度报告(3) 营业收入及营业成本(分产品):
                            本期发生额                                 上期发生额行业名称
                    营业收入            营业成本               营业收入           营业成本
    西服              150,649,293.66      112,375,772.28       110,250,844.51         82,949,071.68
    衬衫                98,718,808.12      74,790,428.54           69,806,857.54      52,846,887.44
    羊毛衫              28,634,277.94      21,425,971.47           14,462,920.64      11,540,430.86毛线纱线及
                    97,653,121.21      78,686,713.06           61,317,447.73      49,739,330.55印染
    T 恤衫              29,136,488.04      19,649,845.94           15,554,868.55      10,560,275.34
    材料                                                            4,640,775.28        4,974,016.08
    休闲服饰          159,180,758.74       77,100,612.72       104,601,003.81         70,718,835.00
    商品房            156,386,558.45      116,827,821.68       291,093,376.63        187,835,616.55
    物业管理                                                        4,495,081.88        2,044,327.81
    棉纱线              52,984,148.90      60,197,365.29           66,436,107.38      64,346,468.82
    合计              773,343,455.06      561,054,530.98       742,659,283.95        537,555,260.13
    (4)营业收入及营业成本(分地区):
                            本期发生额                                 上期发生额地区名称
                    营业收入            营业成本               营业收入           营业成本
    东北               38,136,916.79       26,787,036.09        37,925,879.55         27,133,814.82
    华东              519,276,094.89      375,476,695.48       525,948,488.73        377,162,369.62
    华北               59,422,449.20       44,000,807.15        42,936,489.84         31,630,095.25
    中南               28,862,769.91       20,064,325.18        23,604,856.57         16,932,386.98
    西南               24,021,338.05       16,861,044.83        23,768,165.56         16,890,553.04
    华南               28,827,515.12       19,827,719.42        20,378,683.15         14,498,650.47
    西北               19,928,734.28       14,592,673.51        21,778,074.57         16,123,296.63
    出口               54,867,636.82       43,444,229.32        46,318,645.98         37,184,093.32
    合计              773,343,455.06      561,054,530.98       742,659,283.95        537,555,260.13
    (5)公司前五名客户的销售收入情况:
    客户名称                                    2011 年度销售收入            占公司全部销售收入的比例(%)
    客户 1                                        39,142,880.09                          5.06
    无锡纺织材料交易所有限公司                    24,929,068.21                          3.22
    客户 2                                        17,906,973.33                          2.32
    客户 3                                        11,145,466.12                          1.44
    客户 4                                         9,616,745.34                          1.24
    合计                                          102,741,133.09                         13.28
    (6)营业收入本期发生额较上期发生额增加 3,068.42 万元,主要为本公司母公司专卖店销售收入的增加。江苏红豆实业股份有限公司 2012 年半年度报告33.营业税金及附加
    项目                                        本期发生额                上期发生额
    城市维护建设税                                      3,794,374.13             2,464,846.79
    教育费附加                                          3,476,182.08             1,407,454.14
    综合基金                                                    642.95                  5,971.77
    营业税                                              7,193,678.42            14,146,173.06
    土地增值税                                          2,666,355.42             5,804,415.48
    房产税及印花税                                           465,149.06            452,678.46
    合计                                               17,596,382.06            24,281,539.70
    营业税金及附加本期发生额较上期发生额减少 668.51 万元,主要原因为本期控股子公司无锡红豆置业有限公司销售收入减少导致营业税和土地增值税减少所致。34.销售费用
    项目                                        本期发生额                上期发生额
    职工薪酬支出                                       14,383,477.00             8,541,663.17
    折旧与摊销                                          9,896,817.85            14,615,082.78
    商场费用                                            7,863,177.68             5,562,227.73
    广告宣传费                                         16,517,747.86            13,719,488.53
    房租和物管费                                       10,935,708.32             6,282,481.96
    差旅及招待费                                        4,983,759.46             5,684,488.95
    办公性支出                                          1,715,176.37             1,178,651.06
    运费                                                4,921,369.18             2,519,075.46
    其他                                                4,873,483.44             2,643,258.00
    合计                                               76,090,717.16            60,746,417.64
    销售费用本期发生额较上期发生额增加 1,534.43 万元,主要原因为本期职工工资、广告宣传费及房租增加所致。35.管理费用
    项目                                        本期发生额                上期发生额
    职工薪酬支出                                       25,428,941.75            17,397,440.43
    折旧与摊销                                         11,118,081.98            18,267,775.73
    业务招待费                                          2,965,157.25             3,640,600.57
    研发费用                                                 327,030.12          3,654,156.87江苏红豆实业股份有限公司 2012 年半年度报告
    税金                                                    5,760,767.06                  4,172,727.74
    保险费                                                   292,736.72                   1,201,789.72
    办公性支出                                              7,037,600.41                  7,554,884.08
    其他                                                    3,259,128.28                  1,283,177.91
    合计                                                   56,189,443.57                 57,172,553.0536.财务费用
    项目                                        本期发生额                          上期发生额
    利息支出                                               68,903,122.58                 56,765,098.67
    减:利息收入                                           10,065,204.52                 16,494,611.43
    汇兑损益                                                 128,946.76                     237,227.83
    手续费                                                  1,696,358.71                  1,826,187.32
    合计                                                   60,663,223.53                 42,333,902.39
    财务费用本期发生额较上期发生额增加 1,832.93 万元,主要为本期借款增加所致。37.资产减值损失
    项目                                             本期发生额                     上期发生额
    一、坏账损失                                              4,152,791.23                -4,269,473.50
    二、存货跌价损失                                         -4,622,743.20                 -205,867.82
    合计                                                       -469,951.97                -4,475,341.3238.投资收益(1)投资收益明细情况:
    项目                                                本期发生额                    上期发生额
    权益法核算的长期股权投资收益                               10,939,849.89               5,698,741.73
    合计                                                       10,939,849.89               5,698,741.73(2)按权益法核算的长期股权投资收益:
                                                                                  本期比上期增减变
    项目                                本期发生额                上期发生额
                                                                                      动的原因
    红豆集团财务有限公司                    6,518,548.22             3,290,273.53            --无锡市锡山区阿福农村小额贷
                                         4,421,301.67             2,408,468.20           --款有限公司
    合计                                   10,939,849.89             5,698,741.73           --39.营业外收入(1)按类别列示:
                                                                                    计入当期非经常
    项目                                 本期发生额                 上期发生额
                                                                                      性损益金额江苏红豆实业股份有限公司 2012 年半年度报告
    非流动资产处置利得合计                       211,415.12                  42,840.58                 211,415.12
    其中:固定资产处置利得                       211,415.12                  42,840.58                 211,415.12
    政府补助                                     600,666.67                 721,063.21                 600,666.67
    罚款收入                                      76,389.10                  30,000.00                  76,389.10
    赔款收入                                     121,439.97                                            121,439.97
    其他收入                                      33,343.01               1,464,384.38                  33,343.01
    合计                                        1,043,253.87              2,258,288.17               1,043,253.87(2)政府补助明细:
    项目                                                       本期发生额                      说明
    现代服务业发展专项引导资金                                          561,666.67              --
    锡山区环保补助资金                                                   39,000.00              --
    合计                                                                600,666.67              --40.营业外支出
                                                                                           计入当期非经常
    项目                                 本期发生额                     上期发生额
                                                                                             性损益金额
    非流动资产处置损失合计                       141,328.87                 110,388.64                 141,328.87
    其中:固定资产处置损失                       141,328.87                 110,388.64                 141,328.87
    对外捐赠                                        3,000.00              4,652,000.00                   3,000.00
    罚款支出                                      38,143.14                  25,841.21                  38,143.14
    赔款支出                                     479,676.79                 725,500.00                 479,676.79
    滞纳金                                        10,475.44                      3,958.03               10,475.44
    其他支出                                      61,763.58                 779,562.26                  61,763.58
    合计                                         734,387.82               6,297,250.14                734,387.8241.所得税
    项目                                                本期发生额                          上期发生额按税法及相关规定计算
                                                            4,284,641.37                          7,653,589.63的当期所得税
    递延所得税调整                                                   24,100.15                       -826,742.27
    合计                                                       4,308,741.52                          6,826,847.36江苏红豆实业股份有限公司 2012 年半年度报告42.基本每股收益和稀释每股收益的计算过程
      1、基本每股收益
      (1)基本每股收益= P0÷S = P0 ÷(S0+S1+Si×Mi÷M0– Sj×Mj÷M0-Sk)=18,138,651.65÷560,399,640.00= 0.03
      (2)基本每股收益(扣除非经常损益)= P0÷S = P0 ÷(S0+S1+Si×Mi÷M0– Sj×Mj÷M0-Sk)= 17,898,177.07 ÷560,399,640.00= 0.03其中:P0为归属于公司普通股股东的净利润或扣除非经常性损益后归属于普通股股东的净利润;S为发行在外的普通股加权平均数;S0为期初股份总数;S1为报告期因公积金转增股本或股票股利分配等增加股份数;Si为报告期因发行新股或债转股等增加股份数;Sj为报告期因回购等减少股份数;Sk为报告期缩股数;M0报告期月份数;Mi为增加股份次月起至报告期期末的累计月数;Mj为减少股份次月起至报告期期末的累计月数。
      2、稀释每股收益
      (1)稀释每股收益= P1÷(S0+S1+Si×Mi÷M0–Sj×Mj÷M0–Sk+认股权证、股份期权、可转换债券等增加的普通股加权平均数)= 18,138,651.65÷560,399,640.00= 0.03
      (2)稀释每股收益(扣除非经常性损益)= P1÷(S0+S1+Si×Mi÷M0–Sj×Mj÷M0–Sk+认股权证、股份期权、可转换债券等增加的普通股
    加权平均数)      =17,898,177.07÷560,399,640.00= 0.03其中,P1 为归属于公司普通股股东的净利润或扣除非经常性损益后归属于公司普通股股东的净利润,并考虑稀释性潜在普通股对其影响,按《企业会计准则》及有关规定进行调整。江苏红豆实业股份有限公司 2012 年半年度报告
    43. 现金流量表项目注释
    (1)收到的其他与经营活动有关的现金                            单位:元
      项目                                            金额
       政府补助                                      568,075.05
       财务费用—利息收入                          3,512,123.07
       其他收入                                    4,733,719.83
       合计                                         8,813,917.95
    (2)支付的其他与经营活动有关的现金                            单位:元
      项目                                            金额
       销售费用                                   43,423,632.42
       管理费用                                   20,878,905.66
       财务费用—手续费                            394,947.21
       其他支出                                     3,607,837.28
       合计                                       68,305,322.57
    (3)收到的其他与筹资活动有关的现金                           单位:元
      项目                                            金额
       收到的资金往来款                           170,601,627.03
       合计                                       170,601,627.03
    (4)支付的其他与筹资活动有关的现金                           单位:元
      项目                                            金额
       支付的资金往来款                            4,985,117.32
       债券担保费                                  5,000,000.00
       合计                                        9,985,117.32江苏红豆实业股份有限公司 2012 年半年度报告44. 将净利润调节为经营活动现金流量
    (1)合并现金流量表补充资料:
                                                                    本期发生额        上期发生额1、将净利润调节为经营活动现金流量:
    净利润                                                                9,159,084.15     19,877,884.76
    加:资产减值准备                                                      -469,951.97      -4,475,341.32
    固定资产折旧、油气资产折耗、生产性生物资产折旧                    27,883,224.21      28,177,268.96
    无形资产摊销                                                        1,895,936.26      1,753,918.77
    长期待摊费用摊销                                                  20,670,250.24      16,294,588.49
    处置固定资产、无形资产和其他长期资产的损失(收益以―-‖号填列)      -127,809.66       1,263,290.86
    固定资产报废损失(收益以―-‖号填列)                                 58,150.91
    公允价值变动损失(收益以―-‖号填列)
    财务费用(收益以―-‖号填列)                                     69,943,540.15      53,598,054.67
    投资损失(收益以―-‖号填列)                                     -10,939,849.89     -5,698,741.73
    递延所得税资产减少(增加以―-‖号填列)                               19,687.65        826,742.27
    递延所得税负债增加(减少以―-‖号填列)
    存货的减少(增加以―-‖号填列)                                  -122,608,232.90   -671,053,098.35
    经营性应收项目的减少(增加以―-‖号填列)                        -193,746,607.39     82,009,362.08
    经营性应付项目的增加(减少以―-‖号填列)                        124,328,483.99     -53,263,283.86
    其他
    经营活动产生的现金流量净额                                          -73,934,094.25   -530,689,354.402、不涉及现金收支的重大投资和筹资活动:债务转为资本一年内到期的可转换公司债券融资租入固定资产3、现金及现金等价物净变动情况:
    现金的期末余额                                                     154,219,244.92     249,044,940.18
    减:现金的期初余额                                                 174,993,156.77     189,163,347.64加:现金等价物的期末余额减:现金等价物的期初余额
    现金及现金等价物净增加额                                            -20,773,911.85     59,881,592.54江苏红豆实业股份有限公司 2012 年半年度报告
    (2)现金和现金等价物的构成
      项目                                         期末数           期初数
    一、现金                                         154,219,244.92   174,993,156.77
    其中:库存现金                                      726,937.78       164,742.92
        可随时用于支付的银行存款                  153,492,307.14   174,828,413.85
        可随时用于支付的其他货币资金                                           --
    二、现金等价物                                                                --
    其中:三个月内到期的债券投资                                                  --
    三、期末现金及现金等价物余额                     154,219,244.92   174,993,156.77江苏红豆实业股份有限公司 2012 年半年度报告附注 6、关联方及其关联交易1.本企业的母公司情况:
                                                                             母公司对    母公司对
                                                                    注册                              本企业
                                                           法人              本企业的    本企业的                组织机构
    母公司名称       关联关系   企业类型   注册地                  资本                              最终控
                                                           代表              持股比例    表决权比                  代码
                                                                   (万元)                              制方
                                                                                  (%)     例(%)
                      控股股     有限责     江苏省        周耀
    红豆集团有限公司                                                  84,200     46.95       46.95       周耀庭     250083048
                        东       任公司     无锡市         庭2. 本企业的子公司情况:参见本附注 4-1。3.本企业的合营和联营企业情况:
                                                                                        本企业在
                                                                  注册      本企业持
                       企业类               法人       业务性                           被投资单                 组织机构代
    被投资单位名称                  注册地                           资本      股比例                   关联关系
                         型                 代表          质                            位表决权                    码
                                                                  (万元)    (%)
                                                                                        比例(%)
    红豆集团财务有限公     有限
                                 无锡市     周海江     金融业     50,000          31       31        联营企业 682168731
    司                     公司
    无锡市锡山区阿福农     有限
                                 无锡市     周海江     金融业     30,000          25       25        联营企业 688303092
    村小额贷款有限公司     公司4.本企业的其他关联方情况:
    其他关联方名称                                其他关联方与本公司关系                             组织机构代码
    江苏红豆国际发展有限公司                                 同一控股股东                              250134028
    红豆集团无锡南国企业有限公司                             同一控股股东                              757322722
    江苏通用科技股份有限公司                                 同一控股股东                              740674465
    红豆集团公司远东有限公司                                 同一控股股东                              711536135
    无锡红豆居家服饰有限公司                                 同一控股股东                              757322001
    江苏红豆杉生物科技有限公司                               同一控股股东                              75845621-2
    红豆集团无锡长江实业有限公司                             同一控股股东                              757321922
    无锡红顶服饰有限公司                                 同一最终控制方                                75391330-6
    无锡纺织材料交易所有限公司                           同一最终控制方                                5866060845.关联交易情况:江苏红豆实业股份有限公司 2012 年半年度报告
       (1)采购商品/接受劳务情况表
                                               关联交易      本期发生额             上期发生额
                                   关联交      定价方式               占同类交               占同类交关联方
                                   易内容      及决策程    金额       易金额的    金额       易金额的
                                                     序               比例(%)              比例(%)
    江苏红豆国际发展有限公司        加工费              市价    296.19         0.59
    红豆集团无锡南国企业有限公司    电、汽              市价   1,444.07        2.90   1,567.17        4.01
                                服装、原料
    红豆集团无锡南国企业有限公司                        市价    272.00         0.55    230.76         0.60
                                及加工费
    红豆集团公司远东有限公司        服装、原料          市价   1,164.54        2.34    234.37         0.60
                                服装、原料、
    无锡红豆居家服饰有限公司                            市价    179.07         0.36     65.55         0.17
                                加工费
                                服装、加工
    红豆集团无锡长江实业有限公司                        市价    504.92         1.01     13.99         0.03
                                费、原料
    江苏红豆杉生物科技有限公司      盆景                市价          0                   0.36        0.00
    红豆集团有限公司                水费、原料          市价     22.10         0.04       5.54        0.01
    红豆集团有限公司                通讯                市价                            15.63         0.04
    合计                                                       3,882.89        7.79   2,133.37        5.46注:上述%是指采购货物金额占本公司年度购货百分比(不含商品房开发成本)。
      以上交易均采用不定期结算方式进行价款结算,价款支付无附加条件。
    (2)出售商品/提供劳务情况表
                                               关联交易      本期发生额             上期发生额
                                  关联交       定价方式               占同类交               占同类交
            关联方
                                  易内容       及决策程    金额       易金额的    金额       易金额的
                                                     序               比例(%)              比例(%)
    红豆集团有限公司               服装、水费           市价     74.67         0.09     52.65         0.12
    江苏红豆国际发展有限公司       服装、原料、
                                                    市价    510.44         0.66    845.37         1.89
                               加工费、水费
    红豆集团无锡南国企业有限公司   服装、原料、
                                                    市价    481.55         0.62    826.62         1.85
                               加工费、水费
    红豆集团无锡长江实业有限公司   服装、原料、
                                                    市价     60.30         0.08     17.36         0.04
                               加工费、水费
    无锡红豆居家服饰有限公司       服装、原料、
                                                    市价    439.38         0.57    600.78         1.34
                               加工费、水费
    江苏红豆杉生物科技有限公司     服装、水费           市价       8.73        0.01       9.59        0.02
    江苏通用科技股份有限公司       服装、水费           市价    641.50         0.83    232.90         0.52
    无锡纺织材料交易所有限公司     原料                        2058.04         2.66
    红豆集团公司远东有限公司       服装、加工费         市价       4.21        0.01     20.48         0.05
    无锡红顶服饰有限公司           服装、加工费         市价    657.60         0.85江苏红豆实业股份有限公司 2012 年半年度报告
    合计                                                          4936.42       6.38        2,605.75        5.83注:上述%是指销售货物金额占本公司年度销货百分比(不含商品房销售收入)。
    以上交易均采用不定期结算方式进行价款结算,价款支付无附加条件。
    存在控制关系且已纳入本公司合并财务报表范围的子公司,其与母公司交易已作抵销。
    (2)关联担保情况
                                                                                                   担保是否已
       担保方              被担保方                担保金额        担保起始日      担保到期日
                                                                                                   经履行完毕
    红豆集团有限公司   江苏红豆实业股份有限公司            10,000 万    2010-09-27      2012-12-31         否
    红豆集团有限公司   江苏红豆实业股份有限公司             5,000 万    2012-04-25      2013-04-25         否
    红豆集团有限公司   江苏红豆实业股份有限公司             2,000 万    2012-02-23      2012-08-17         否
    红豆集团有限公司   江苏红豆实业股份有限公司             3,000 万    2011-02-23      2012-08-17         否
    红豆集团有限公司   江苏红豆实业股份有限公司             3,000 万    2011-02-23      2012-08-17         否
    红豆集团有限公司   江苏红豆实业股份有限公司             2,300 万    2011-03-01      2012-08-27         否
    红豆集团有限公司   江苏红豆实业股份有限公司             9,000 万    2011-12-16      2012-09-12         否
    红豆集团有限公司   江苏红豆实业股份有限公司            10,000 万    2012-01-04      2013-01-03         否
    红豆集团有限公司   江苏红豆实业股份有限公司             5,000 万    2012-01-05      2013-01-04         否
    红豆集团有限公司   江苏红豆实业股份有限公司             1,800 万    2012-02-17      2013-02-16         否
    红豆集团有限公司   江苏红豆实业股份有限公司             4,000 万    2011-07-22      2012-07-21         否
    红豆集团有限公司   江苏红豆实业股份有限公司             1,000 万    2012-02-17      2013-02-16         否
    红豆集团有限公司   江苏红豆实业股份有限公司             2,500 万    2011-11-08      2012-11-06         否
    红豆集团有限公司   江苏红豆实业股份有限公司             2,500 万    2011-11-08      2012-11-07         否江苏通用科技股份
                   江苏红豆实业股份有限公司            10,500 万    2010-09-27      2012-12-31         否有限公司江苏红豆国际发展
                   无锡红地置业有限公司                   500 万    2011-12-14      2012-12-24         否有限公司江苏红豆国际发展
                   无锡红地置业有限公司                37,500 万    2011-05-14      2014-05-23         否有限公司
    江苏红豆国际发展   无锡红豆商业物业经营管理
                                                          500 万    2012-03-26      2013-03-26         否
    有限公司           有限公司江苏红豆国际发展
                   无锡红福置业有限公司                   500 万    2011-11-01      2012-11-01         否有限公司
    红豆集团有限公司   无锡红豆置业有限公司                   500 万    2012-03-28      2013-03-29         否
       (3)其他关联交易:
       ①依据本公司与红豆集团有限公司于 2004 年 2 月 9 日续签的《综合服务协议》及 2007年 8 月 21 日签订的《补充协议》,红豆集团为本公司提供生活用水及通讯服务,该等费用依据国家的有关收费标准,按照本公司的实际使用量,每月结算。该协议自协议签定之日起生效,有效期为 5 年。
       ②根据本公司与红豆集团无锡南国企业有限公司于 2011 年 1 月 7 日签订的《有关蒸汽和用电的供需协议》,红豆集团无锡南国企业有限公司为本公司提供生产所需的蒸汽、电,该等费用参照市场价格由双方协商确定,并根据本公司实际使用量,按月结算支付。江苏红豆实业股份有限公司 2012 年半年度报告
    ③依据本公司 1998 年 9 月 22 日及 2000 年 11 月 6 日与红豆集团有限公司签定的《商标使用许可协议》,红豆集团有限公司许可本公司无偿使用其登记注册的―红豆‖牌注册商标,使用商品类别为第 25 类,许可证使用期限为:在红豆集团有限公司拥有―红豆‖牌注册商标的专用权期限内,许可本公司无限期无偿使用该注册商标;根据 2003 年 3 月 2 日与红豆集团有限公司签定的《商标使用许可协议》,红豆集团有限公司许可本公司无偿使用其登记注册的―相思鸟‖牌注册商标,使用商品类别为第 25 类,本许可证使用期限为:在红豆集团有限公司拥有―相思鸟‖牌注册商标的专用权期限内,许可本公司无限期无偿使用该注册商标。
    ④ 本公司的子公司无锡红豆置业有限公司本期列支江苏红豆国际发展有限公司资金占用费 4,024.39 万元(其中资本化利息 3,781 万元,费用化利息 243.39 万元)。
    ⑤ 本期收取本公司部分关联自然人意向金,具体情况如下:
          关联自然人                           与本企业关系                           金额
            龚新度                           公司副董事长                             1,150,000.00
            周宏江                           公司董事、总经理                           500,000.00
            郭小兴                           红豆集团监事                             1,080,000.00
            王竹倩                           红豆集团董事、公司董事                   1,050,000.00
            戴敏君                           公司董事                                   800,000.00
            周耀庭                           红豆集团法定代表人                         720,000.00
            褚菊芬                           红豆集团董事                               600,000.00
            顾建清                           红豆集团监事、公司监事                     600,000.00
            刘宏彪                           江苏通用科技股份有限公司总经理             600,000.00
            钱静                             红豆集团总裁助理                           600,000.00
            周海江                           红豆集团总裁                               600,000.00
            周海燕                           红豆集团董事                               600,000.00
            周鸣江                           公司董事长                                 600,000.00
              合计                                                                    9,500,000.00
    (4)本公司控股股东红豆集团有限公司(持有公司股份 263,082,890 股,占公司总股本的 46.95%)。于 2012 年 6 月 18 日,将 3920.8 万股质押给中国进出口银行,作为贷款的质押物,质押期为 2012 年 6 月 18 日至 2013 年 6 月 18 日;截止报告期末共质押股份 26,196.88万股。江苏红豆实业股份有限公司 2012 年半年度报告
    6、关联方应收应付款项
    上市公司应收关联方款项
                                                                        单位:人民币万元
                                 关联方              期末金额          期初金额
    项目名称
    应收账款        红豆集团有限公司                      4,237.03          3,807.41
    应收账款        江苏红豆杉生物科技有限公司                   0                0.19
    应收账款        江苏通用科技股份有限公司                   3.94               3.73
    应收账款        无锡红顶服饰有限公司                    484.47           365.08
    应收账款        无锡市红格服饰有限责任公司                   0           283.73
    其他应收款       红豆集团无锡南国企业有限公司             79.36                  0
    其他应收款       江苏通用科技股份有限公司                   0.12               0.12
    上市公司应付关联方款项                                               单位:人民币万元
    项目名称                    关联方               期末金额          期初金额
    应付账款        红豆集团有限公司                                                --
    其他应付款       江苏红豆国际发展有限公司            132,541.74        117,921.87
    其他应付款       红豆集团无锡南国企业有限公司                 0           410.93
    其他应付款       江苏红豆杉生物科技有限公司                   --                 --
    其他应付款       红豆集团公司远东有限公司               692.96                63.16
    其他应付款       红豆集团有限公司                      3,854.93          3,460.59附注 7:或有负债
    1.本公司为购买镇江香江花城开发的房屋(御花苑 A、御花苑 B、玫瑰苑 AB 组团)的客户提供总额为 3,863 万元银行按揭担保,为购买无锡宜东苑开发的房屋的客户提供总额为 13,614.57 万元银行按揭担保,为购买无锡红豆广场开发的房屋的客户提供总额为 767 万元银行按揭担保,为购买无锡市人民路九号开发的房屋的客户提供总额为 5,680.05 万元的银行按揭担保。
    2.本公司的房屋建筑物、土地使用权等用于银行借款的抵押的情况见长短期借款附注说明。附注 8:承诺事项
    截至 2012 年 06 月 30 日止,本公司无重大承诺事项。附注 9:资产负债表日后事项
    截至 2012 年 06 月 30 日止,本公司无资产负债表日后事项。
       江苏红豆实业股份有限公司 2012 年半年度报告
       附注 10、母公司财务报表主要项目注释(下列项目无特殊说明,金额均以人民币元为
       单位)
       1.应收账款
           (1)按种类披露:
                                          期末数                                                   期初数
    种类                        账面余额                     坏账准备                 账面余额                         坏账准备
                                        比例                        比例                         比例                           比例
                           金额                         金额                     金额                             金额
                                         (%)                        (%)                           (%)                           (%)单项金额重大并单
    项计提坏账准备的                   --     --                   --    --                     --     --                      --      --应收账款按组合计提坏账准备和应收账款账龄组
                       292,647,460.88   100.00    20,183,776.33     6.90     257,097,227.12      100.00    20,896,891.11        8.13合
    组合小计                292,647460.88   100.00    20,183,776.33     6.90     257,097,227.12      100.00    20,896,891.11        8.13单项金额虽不重大
    但单项计提坏账准                                                                            --     --                      --      --备的应收账款
    合计                   292,647,460.88   100.00    20,183,776.33     6.90     257,097,227.12      100.00    20,896,891.11        8.13
            (2)组合中,按账龄分析法计提坏账准备的应收账款:
                                         期末数                                                     期初数
    账龄                      账面余额                                                 账面余额
                                                          坏账准备                                                       坏账准备
                            金额          比例(%)                                    金额               比例(%)
    1 年以内          266,612,303.52          91.10    13,330,615.18          204,349,407.58             79.48     10,217,470.38
    1-2 年              8,036,488.03           2.75       803,648.80           26,520,139.63             10.32      2,652,013.96
    2-3 年             13,195,996.39           4.51     2,639,199.28           20,508,298.22              7.98      4,101,659.64
    3-4 年              1,021,581.04           0.35       510,790.52            2,187,735.97              0.85      1,093,867.99
    4-5 年              1,763,138.70           0.60       881,569.35            1,399,533.17              0.54        699,766.59
    5 年以上            2,017,953.20           0.69     2,017,953.20            2,132,112.55              0.83      2,132,112.55
    合计              292,647,460.88      100.00       20,183,776.33          257,097,227.12           100.00      20,896,891.11
           (3)本期无单项金额重大需单项计提坏账准备的应收账款。
           (4)无单项金额虽不重大但单项计提坏账准备的应收账款。
           (5)本报告期内无通过货币资金直接全额或部分收回的前期已全额计提坏账准备,或
       计提坏账准备的比例较大的应收账款。
           (6)本期无实际核销的应收账款情况。
           (7)余额中应收持本公司 5%(含 5%)以上表决权股份的股东单位的款项如下:
                                                                                                                         占应收账款总
    单位名称                                     与本公司关系                金额                  年限
                                                                                                                         额的比例(%)
    红豆集团有限公司                                  控股股东            16,734,800.34          1 年以内                  5.72
    合计                                                                  16,734,800.34                                    5.72
       江苏红豆实业股份有限公司 2012 年半年度报告
           (9)应收账款金额前五名单位情况:
       单位名称                         与本公司关系                     金额           年限           占应收账款总额的比例(%)
       客户 1                                       客户          22,241,861.20        1 年以内                 7.60
       客户 2                                       客户          20,951,158.80        1 年以内                 7.16
       红豆集团有限公司                           控股股东        16,734,800.34        1 年以内                 5.72
       客户 3                                       客户           5,975,754.73        1 年以内                 2.04
       客户 4                                       客户           5,850,000.00        1 年以内                 2.00
       合计                                                       71,753,575.07                                24.52
              (10) 应收账款中无应收外币余额。
       2.其他应收款
          (1)按种类披露:
                                           期末数                                               期初数
    种类                         账面余额                  坏账准备                  账面余额                     坏账准备
                                         比例                     比例                         比例                      比例
                            金额                      金额                      金额                         金额
                                          (%)                     (%)                          (%)                        (%)单项金额重大并单
    项计提坏账准备的                    --     --                --    --                    --     --                  --     --其他应收款按组合计提坏账准备的其他应收款账龄
                        461,217,502.52   100.00   24,094,999.50   5.22     465,685,079.61     100.00     23,613,886.98   5.07组合
    组合小计                461,217,502.52   100.00   24,094,999.50   5.22     465,685,079.61     100.00     23,613,886.98   5.07单项金额虽不重大
    但单项计提坏账准                                                                         --     --                  --     --备的其他应收款
    合计                    461,217,502.52   100.00   24,094,999.50   5.22     465,685,079.61     100.00     23,613,886.98   5.07江苏红豆实业股份有限公司 2012 年半年度报告
       (2)组合中,按账龄分析法计提坏账准备的其他应收款:
                                  期末数                                           期初数
    账龄                   账面余额                                           账面余额
                                               坏账准备                                         坏账准备
                     金额         比例(%)                               金额         比例(%)
    1 年以内         458,411,010.53     99.39    22,920,550.53        463,816,694.81      99.60    23,190,834.74
    1-2 年             1,272,172.00      0.28       127,217.20            909,138.59       0.20        90,913.86
    2-3 年               494,737.20      0.11        98,947.44            669,761.71       0.14       133,952.34
    3-4 年               112,596.92      0.02        56,298.46            112,596.92       0.02        56,298.46
    4-5 年                70,000.00      0.02        35,000.00             70,000.00       0.02        35,000.00
    5 年以上             856,985.87      0.18       856,985.87            106,887.58       0.02       106,887.58
    合计            461,217,502.52     100.00    24,094,999.50        465,685,079.61     100.00    23,613,886.98
    (3)期末无单项金额重大单独进行减值测试的其他应收款。
    (4)无单项金额虽不重大但单项计提坏账准备的其他应收款。
    (5)本报告期无以前已全额计提坏账准备,或计提坏账准备比例较大,但在本期又全额收回的款项。
    (6)本报告期内无实际核销的其他应收款。
    (7)余额中无应收持本公司 5%(含 5%)以上表决权股份的股东单位的款项。
    (8)余额中应收其他关联方单位的款项如下:
                                                                                                 占其他应收款
    单位名称                               与本公司关系              金额              年限
                                                                                                总额的比例(%)
    无锡红豆置业有限公司                       控股子公司        303,668,018.14     1 年以内           65.84
    无锡红贝服饰有限公司                       控股子公司        119,718,501.63     1 年以内           25.96
    无锡红豆棉纺有限公司                       控股子公司        25,943,151.53      1 年以内            5.62
    无锡后墅污水处理有限公司                   全资子公司         3,776,125.91      1 年以内            0.82
    合计                                                         453,105,797.21                        98.24
       (9)其他应收款金额前五名单位情况:
                                                                                                   占其他应收款
    单位名称                                     与本公司关系          金额              年限
                                                                                                  总额的比例(%)
    无锡红豆置业有限公司                          控股子公司      303,668,018.14       1 年以内          65.84
    无锡红贝服饰有限公司                          控股子公司      119,718,501.63       1 年以内          25.96
    无锡红豆棉纺有限公司                          控股子公司       25,943,151.53       1 年以内           5.62
    无锡后墅污水处理有限公司                      全资子公司        3,776,125.91       1 年以内           0.82
    客户 1                                        投标保证金        1,000,000.00       1 年以内           0.22
    合计                                                           454,105,797.21                        98.46
       (10)期末主要余额为:应收控股子公司暂借款。江苏红豆实业股份有限公司 2012 年半年度报告3.长期股权投资表1
    被投资单位                    核算方法           投资成本          期初余额         增减变动         期末余额
    无锡红豆红服饰有限公司          成本法             17,381,827.02     17,381,827.02               --    17,381,827.02
    无锡红贝服饰有限责任公司        成本法             57,732,256.38     57,732,256.38               --    57,732,256.38
    无锡红豆置业有限公司            成本法            299,973,165.56    299,973,165.56               --   299,973,165.56
    无锡红豆棉纺有限公司            成本法            115,580,369.84    115,580,369.84               --   115,580,369.84
    无锡后墅污水处理有限公司        成本法              1,000,000.00      1,000,000.00               --     1,000,000.00
    无锡红豆国际贸易有限公司        成本法               900,000.00        900,000.00                --      900,000.00
    无锡红豆男装有限公司            成本法              8,181,364.59      8,181,364.59               --     8,181,364.59
    红豆集团财务有限公司            权益法            157,000,000.00    170,516,077.02    6,518,548.22    177,034,625.24无锡市锡山区阿福农村小额贷
                                权益法             75,000,000.00     83,629,419.39    4,421,301.67     88,050,721.06款有限公司上海磐石金池投资合伙企业(有
                                权益法              7,500,000.00      7,500,000.00                      7,500,000.00限公司)深圳市中欧基石股权投资合伙
                                权益法              1,000,000.00      1,000,000.00                      1,000,000.00企业(有限合伙)
    合计                                --          741,248,983.39    763,394,479.80   10,939,849.89    774,334,329.69
    表2
                                                         持股比例
                               持股        表决权
                                                         与表决权                    本期计提减值
    被投资单位                     比例          比例                      减值准备                       本期现金红利
                                                         比例不一                        准备
                               (%)       (%)
                                                         致的说明
    无锡红豆红服饰有限公司          70.00        70.00          --             --             --               --
    无锡红贝服饰有限责任公司        75.00        75.00          --             --             --               --
    无锡红豆置业有限公司            60.00        60.00          --             --             --               --
    无锡红豆棉纺有限公司            95.00        95.00          --             --             --               --
    无锡后墅污水处理有限公司       100.00       100.00          --             --             --               --
    无锡红豆国际贸易有限公司        90.00        90.00          --             --             --               --
    无锡红豆男装有限公司           100.00       100.00          --             --             --               --
    红豆集团财务有限公司            31.00        31.00          --             --             --无锡市锡山区阿福农村小额贷
                                25.00        25.00          --             --             --款有限公司上海磐石金池投资合伙企业(有
                                 2.50         2.50          --             --             --                      --限合伙)深圳市中欧基石股权投资合伙
                                 2.00         2.00          --             --             --                      --企业(有限合伙)
    合计                           --          --             --             --             --江苏红豆实业股份有限公司 2012 年半年度报告4.营业收入及营业成本
    (1)明细情况:
             项目                              本期发生额                              上期发生额
           营业收入                                     495,994,117.18                       354,604,310.18
           营业成本                                     374,993,638.52                       278,062,659.42
    (2)营业收入及营业成本(分行业):
                                     本期发生额                                   上期发生额行业名称
                          营业收入               营业成本                营业收入               营业成本
    服装销售                  399,164,061.78        293,354,822.57           263,077,615.34       197,707,427.51毛线纱线及印染
                           96,830,055.40          81,638,815.95           91,526,694.84         80,355,231.91销售
    合计                      495,994,117.18        374,993,638.52           354,604,310.18       278,062,659.42
    (3)营业收入及营业成本(分产品):
                                 本期发生额                               上期发生额行业名称
                        营业收入             营业成本          营业收入              营业成本
    西服                  150,629,565.75       112,375,772.28     110,250,844.51         82,949,071.68
    衬衫                   98,718,808.12        74,790,428.54      69,595,653.54         52,668,251.94
    羊毛衫                 28,634,277.94        21,425,971.47      12,653,854.32           9,741,970.26
    毛线纱线及印染         96,830,055.40        81,638,815.95      91,526,694.84         80,355,231.91
    T 恤衫                 29,136,488.04        19,649,845.94      15,554,868.55         10,560,275.34
    休闲服饰               92,044,921.93        65,112,804.34      50,381,619.14         36,813,842.21
    材料                             0.00                 0.00        4,640,775.28         4,974,016.08
    合计                  495,994,117.18       374,993,638.52     354,604,310.18        278,062,659.42
    (4)营业收入及营业成本(分地区):
                             本期发生额                                   上期发生额地区名称
                      营业收入             营业成本           营业收入               营业成本
    东北                 26,204,183.47       20,811,234.48        28,236,341.57          21,513,882.79
    华东                298,508,610.16      218,974,830.99       219,416,775.65         173,643,211.93
    华北                 49,859,538.24       39,697,497.22        22,738,077.52          17,859,016.10
    中南                 19,830,648.70       14,999,870.64        18,533,354.14          13,990,915.57
    西南                 14,438,795.07       12,048,900.49        13,429,585.54          10,894,176.62
    华南                 17,942,491.28       13,929,458.69         3,505,617.61           2,656,272.46
    西北                 14,361,941.35       11,087,616.69        10,986,270.08           8,493,050.03
    出口                 54,847,908.91       43,444,229.32        37,758,288.07          29,012,133.92
    合计                495,994,117.18      374,993,638.52       354,604,310.18         278,062,659.42江苏红豆实业股份有限公司 2012 年半年度报告
    (5)公司前五名客户的销售收入情况:
             客户名称                            本期发生额               占公司全部销售收入的比例(%)
    客户 1                                         39,142,880.09                         7.89
    客户 2                                         17,906,973.33                         3.61
    客户 3                                         11,145,466.12                         2.25
    客户 4                                          9,616,745.34                         1.94
    客户 5                                          8,168,695.52                         1.65
    合计                                           85,980,760.40                        17.345.投资收益(1)投资收益明细情况:
    项目                                                  本期发生额                     上期发生额
    权益法核算的长期股权投资收益                               10,939,849.89                    5,698,741.73
    合计                                                       10,939,849.89                    5,698,741.73(2)按权益法核算的长期股权投资收益:
                                                                                     本期比上期增减变
    项目                                本期发生额                 上期发生额
                                                                                         动的原因
    红豆集团财务有限公司                        6,518,548.22           3,290,273.53             --无锡市锡山区阿福农村小额贷
                                             4,421,301.67           2,408,468.20              --款有限公司
    合计                                   10,939,849.89               5,698,741.73              --江苏红豆实业股份有限公司 2012 年半年度报告6. 将净利润调节为经营活动现金流量
    (1)母公司现金流量表补充资料:
                                                                   本期发生额         上期发生额1、将净利润调节为经营活动现金流量:
    净利润                                                              33,730,545.74      15,113,952.92
    加:资产减值准备                                                       251,254.54      -7,001,993.40
    固定资产折旧、油气资产折耗、生产性生物资产折旧                  14,196,934.30      14,185,705.70
    无形资产摊销                                                      1,467,389.79       1,327,002.42
    长期待摊费用摊销                                                 11,062,876.44       9,169,022.24
    处置固定资产、无形资产和其他长期资产的损失(收益以―-‖号填         69,163.98       1,263,290.86列)固定资产报废损失(收益以―-‖号填列)
    公允价值变动损失(收益以―-‖号填列)
    财务费用(收益以―-‖号填列)                                     42,099,669.33      30,265,597.68
    投资损失(收益以―-‖号填列)                                     -10,939,849.89     -5,698,741.73
    递延所得税资产减少(增加以―-‖号填列)                               -37,688.18      1,045,902.45
    递延所得税负债增加(减少以―-‖号填列)
    存货的减少(增加以―-‖号填列)                                   45,555,432.24     -40,525,514.49
    经营性应收项目的减少(增加以―-‖号填列)                         -58,704,862.41    -27,998,241.80
    经营性应付项目的增加(减少以―-‖号填列)                         -30,188,159.56    -20,739,223.25
    其他
    经营活动产生的现金流量净额                                          48,562,706.32     -29,593,240.402、不涉及现金收支的重大投资和筹资活动:债务转为资本一年内到期的可转换公司债券融资租入固定资产3、现金及现金等价物净变动情况:
    现金的期末余额                                                      39,182,389.77      94,676,424.66
    减:现金的期初余额                                                  54,607,714.34     104,610,573.87
    加:现金等价物的期末余额                                                                          --
    减:现金等价物的期初余额                                                                          --
    现金及现金等价物净增加额                                            -15,425,324.57     -9,934,149.21
    (2)现金和现金等价物的构成
      项目                                                           期末数             期初数
    一、现金                                                            39,182,389.77      54,607,714.34
    其中:库存现金                                                           39,525.84        16,421.38
          可随时用于支付的银行存款                                   39,142,863.93      54,591,292.96
          可随时用于支付的其他货币资金二、现金等价物其中:三个月内到期的债券投资
    三、期末现金及现金等价物余额                                        39,182,389.77      54,607,714.34江苏红豆实业股份有限公司 2012 年半年度报告附注 11、补充资料
    1、当期非经常性损益明细表                                     (金额单位:元)
    项目                                              本期金额         上期金额
    非流动资产处置损益                                    70,086.25      -67,548.06
    越权审批或无正式批准文件的税收返还、减免                                     --计入当期损益的政府补助(与企业业务密切相关,按
                                                    600,666.67       721,063.21照国家统一标准定额或定量享受的政府补助除外)
    计入当期损益的对非金融企业收取的资金占用费                                   --
    企业取得子公司、联营企业及合营企业的投资成本小                               --于取得投资时应享有被投资单位可辨认净资产公允价值产生的收益
    非货币性资产交换损益                                                         --
    委托他人投资或管理资产的损益                                                 --
    因不可抗力因素,如遭受自然灾害而计提的各项资产                               --减值准备
    债务重组损益                                                                 --
    企业重组费用,如安置职工的支出、整合费用等                                   --
    交易价格显失公允的交易产生的超过公允价值部分的                               --损益
    同一控制下企业合并产生的子公司期初至合并日的当                               --期净损益
    与公司正常经营业务无关的或有事项产生的损益                                   --除同公司正常经营业务相关的有效套期保值业务外,持有交易性金融资产、交易性金融负债产生的公允价值变动损益,以及处置交易性金融资产、交易性金融负债和可供出售金融资产取得的投资收益
    单独进行减值测试的应收款项减值准备转回                                       --
    对外委托贷款取得的损益                                                       --
    采用公允价值模式进行后续计量的投资性房地产公允                               --价值变动产生的损益
    根据税收、会计等法律、法规的要求对当期损益进行                               --一次性调整对当期损益的影响
    受托经营取得的托管费收入                                                     --
    除上述各项之外的其他营业外收入和支出               -361,886.87    -4,692,477.12其他符合非经常性损益定义的损益项目长期投资处置收益
    减:所得税影响额                                     42,524.78     1,148,618.37
    减:少数股东权益影响额(税后)                       25,866.69     1,534,604.14
                         合计                       240,474.58    -1,355,739.46江苏红豆实业股份有限公司 2012 年半年度报告
    2、本报告期内净资产收益率、每股收益:
                                                                                           每股收益
                                                                      加权平均
    会计期间                       报告期利润                                             基本          稀释
                                                                    净资产收益率
                                                                                      每股收益      每股收益
                  归属于公司普通股股东的净利润                          1.35%            0.03          0.032012 年 1-6 月
                  扣除非经常性损益后归属于公司普通股股东的净利润        1.33%            0.03          0.03
                  归属于公司普通股股东的净利润                          1.29%            0.03          0.032011 年 1-6 月
                  扣除非经常性损益后归属于公司普通股股东的净利润        1.39%            0.03          0.03
    计算过程:
                     相关数据                                           本期数                      上期数
    归属于公司普通股股东的净利润                              ①        18,138,651.65              17,229,003.46
    非经常性损益                                                          240,474.58                -1,355,739.46
    扣除非经常性损益后归属于公司普通股股东的净利润            ②        17,898,177.07              18,584,742.92
    期末净资产                                                ③      1,345,272,404.69            1,319,478,722.45
    加权平均净资产                                            ④      1,347,411,071.67            1,332,418,053.02
    当期发行在外的普通股加权平均数                            ⑤       560,399,640.00              560,399,640.00
    考虑稀释性潜在普通股的普通股加权平均数                    ⑥       560,399,640.00              560,399,640.00净资产收益率的计算:
    加权平均=①÷④                                                         1.35                       1.29每股收益的计算:
    基本每股收益=①÷⑤                                                     0.03                       0.03
    稀释每股收益=①÷⑤                                                     0.03                       0.03考虑非经常损益后的指标计算过程同上
    说明:本公司 2012 年半年度相关指标计算如下(单位:万元):
    当期加权平均净资产= 133,834.17 +1,813.86÷2= 134,741.10
    本期公司无稀释性潜在普通股。八、备查文件目录1、 载有法定代表人、主管会计工作负责人签名并盖章的财务报告2、 报告期内在中国证监会指定报纸上公开披露过的所有公司文件的正本及公告的原稿
                                                                         董事长: 周鸣江
                                                                   江苏红豆实业股份有限公司
                                                                         2012 年 8 月 1 日